CSRD is a reporting duty: put sustainability information in the management report and have it assured. CSDDD is a conduct duty: identify, prevent, mitigate and account for adverse human rights and environmental impacts. Directive (EU) 2026/470 amends both, with different thresholds and different dates.
The two regimes ask different questions. The CSRD asks what the company reports. The CSDDD asks what the company does in its chain of activities, and what liability follows from a failure. A company can be in one and not the other. The amendment raises the CSRD threshold to more than EUR 450 million net turnover and more than 1,000 employees for financial years starting on or after 1 January 2027. It raises the CSDDD threshold to more than 5,000 employees and more than EUR 1.5 billion net worldwide turnover.
Which dates differ?
The CSRD changes are transposed by 19 March 2027 and apply to financial years starting on or after 1 January 2027. The CSDDD changes are transposed by 26 July 2028 and apply from 26 July 2029. The CSDDD annual statement duty applies to financial years starting on or after 1 January 2030, with delegated acts by 31 March 2029 and ESAP submission from 1 January 2031.
Does a CSRD statement satisfy the CSDDD?
Not by itself. The CSDDD has its own process duties: a due diligence policy, identification and assessment, prevention and mitigation, remediation, stakeholder consultation, monitoring and a complaints procedure. The annual statement reports on those duties, but reporting is not the same as performing them. The amendment aligns the statement content with the ESRS where appropriate, which reduces duplication but does not remove the conduct duty.
What are the CSDDD thresholds now?
For a Union company, more than 5,000 employees on average and a net worldwide turnover above EUR 1.5 billion in the last financial year. The franchise and licensing route requires royalties above EUR 75 million and a worldwide group turnover above EUR 275 million. The third-country route uses a Union turnover above EUR 1.5 billion, or royalties above EUR 75 million with a Union turnover above EUR 275 million.
We are in CSRD scope. Are we automatically in CSDDD scope?
No. The CSDDD threshold is higher and uses employees plus worldwide turnover. A company can be in CSRD at 1,200 employees and EUR 500 million, and below the CSDDD test. Run both.
What about the SEC climate rule?
That is a different instrument and a different regulator. This site deliberately does not conflate the two. The US framework held in our library is named on the rules page for a reader who also reports in the United States, but its requirements are not stated here.
Where this comes from
The article record states each requirement in our own words and cites the article. The free check returns the year-by-year scope answer. The official text is Directive (EU) 2026/470.
Not legal advice; does not certify. The national transposing measure controls the route and any option it uses.