What are the final CSDDD thresholds for EU companies?

Under the adopted Directive (EU) 2024/1760, an EU company is in scope when it exceeds both 1,000 employees and €450 million in worldwide net turnover in its last financial year. The earlier proposal had a lower 500-employee band and a separate high-impact-sector route, but those were dropped from the final text.

How are non-EU companies caught?

A non-EU company is in scope when it generates more than €450 million of net turnover within the EU, regardless of how many employees it has worldwide. Headcount is only used for EU-incorporated companies.

When does CSDDD start to apply?

Application phases in by size. The largest companies (over 5,000 employees and €1.5bn turnover) are first from 26 July 2027, the next band from 2028, and the remaining in-scope companies from 26 July 2029. The wave shown here is indicative based on the figures you enter.

Do high-impact sectors still have a lower threshold?

No. The separate lower threshold for textiles, agriculture, and minerals that appeared in earlier drafts was removed from the adopted directive. Sector still matters for where you focus diligence, but it no longer changes the scope test itself.

Is this a substitute for legal advice?

No. This is an educational screening of the headline thresholds. Group structure, franchising arrangements, and the EU simplification omnibus can all affect the outcome, so confirm any borderline result with qualified counsel.

CS3D / CSDDD Applicability Checker

The EU Corporate Sustainability Due Diligence Directive — known as CSDDD or CS3D, formally Directive (EU) 2024/1760 — requires the largest companies to run risk-based human-rights and environmental due diligence across their own operations and their chain of activities. This checker tests your group against the final adopted thresholds and shows the obligations that follow if you are in scope.

How it works

Scope turns on two different tests depending on where the company is incorporated:

EU company:      employees > 1,000  AND  worldwide net turnover > €450,000,000
Non-EU company:  net turnover generated in the EU > €450,000,000

For EU companies both conditions must be met. For non-EU companies only the EU-generated turnover is tested and headcount is ignored. Application then phases in by size band, with the very largest companies (over 5,000 staff and €1.5bn turnover) caught first from 26 July 2027 and the rest from 2028 and 2029.

Notes and example

A textiles group with 1,200 employees and €500M worldwide turnover is in scope as an EU company because it clears both the headcount and turnover bars. A company of the same size but only €300M turnover is out of scope, because the turnover test fails even though it has more than 1,000 staff. Sector does not change that arithmetic, but a textiles, agriculture, or minerals value chain signals where forced-labour, land, and ecosystem risks are most likely to concentrate. This is a self-screening tool — the omnibus simplification package may still adjust thresholds and dates, so confirm borderline cases with counsel.