EU CSDDD enforcement window opens for first wave of in-scope companies

Supervisory authorities across member states begin accepting complaints against companies in the first CSDDD compliance cohort, marking a shift from preparation to enforcement.

The Corporate Sustainability Due Diligence Directive has moved from transposition to enforcement, with national supervisory authorities in Germany, France and the Netherlands confirming they are now accepting third-party complaints against companies in the first compliance wave. Legal teams describe a surge in board-level requests for evidence of documented human rights due diligence.

Companies without a defensible record of supplier risk assessment, escalation and remediation face administrative penalties of up to 5% of global net turnover. Advisers stress that regulators will look for a living due diligence system, not a one-off policy statement.