CS3D, also known as CSDDD, addresses corporate due diligence on human rights and the environment. It differs from CSRD, which governs sustainability reporting.
Move beyond the 2024 thresholds and dates
The original Directive 2024/1760 was amended, notably by Directive 2026/470. The revised framework targets, among others, EU companies with more than 5,000 employees and €1.5 billion in net worldwide turnover; third-country companies are subject to EU-turnover rules. The previous general 1,000-employee threshold is no longer the right reference. See the amending legislation on EUR-Lex.
The European Commission gives a transposition deadline of 26 July 2028 and application from 26 July 2029, with Article 16 reporting measures applying to financial years starting on or after 1 January 2030. Assessing a particular company also requires the relevant group provisions and national implementation.
What supply chain teams can prepare
Operational work starts with identifying partners and flows, gathering information relevant to risk assessment and retaining the evidence behind actions taken. Purchasing, supply chain and due diligence teams need a shared scope.
Start with practical questions: which providers take part, in which operations, what information is available and who handles a concern? Avoid turning preparation into an indiscriminate request for documents from every partner.
The role of a shipment file
A shared shipment file helps retrieve documents and discussions around an operation. It adds context to due diligence work; it does not replace impact assessment or the company’s decisions and procedures.