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supply chain info corner
The Corporate Sustainability Due Diligence Directive ("CSDDD") represents a significant shift in regulatory and compliance expectations for companies operating in the European Union and beyond. In particular, the Omnibus proposals by the European Commission contribute to more uncertainty. As the directive must be transposed into the national laws of Member States, it is crucial for businesses to stay informed and compliant with these evolving requirements. Our CSDDD Transposition Tracker is designed to provide you with up-to-date information on the implementation status of the CSDDD across the jurisdictions where Schoenherr operates, ensuring you have the necessary guidance to navigate these changes effectively.
The Tracker highlights the current supply chain compliance regimes, the stages of CSDDD implementation, the names of the relevant legislation, the authorities responsible for monitoring compliance, and any instances of gold-plating. While the CSDDD only needs to be transposed into the national laws of Member States, we also include our non-EU jurisdictions, indicating whether similar regimes are in place. This comprehensive overview will help you understand the regulatory landscape and prepare for the implications of the CSDDD in your operations.
We are committed to keeping the Tracker as current as possible, with regular updates based on the latest information. Should there be any amendments or new developments, we will promptly reflect these changes to ensure you have the most accurate and relevant information at your fingertips.
Click through our map to learn more about the status of CSDDD implementation in each country.
Information as of: 1 April 2025.
Select a country to find out more about the supply chain compliance regime in that country:
Albania | Austria | Bosnia & Herzegovina | Bulgaria | Croatia | Czech Republic | Hungary | Moldova | Montenegro | North Macedonia | Poland | Romania | Serbia | Slovakia | Slovenia
Albania
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
Albania is not an EU Member State; therefore, no implementation is required. However, as a candidate for accession, it has committed to aligning its legislation with the EU acquis. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
Austria
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no published draft legislation yet.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Bosnia and Herzegovina
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
Bosnia & Herzigovina is not an EU Member State; therefore, no implementation is required. However, as a candidate for accession, it has committed to aligning its legislation with the EU acquis. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
Bulgaria
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Croatia
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Czech Republic
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no published draft legislation yet.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Hungary
Current supply chain compliance regime in place?
Yes
Stage of implementation of the CSDDD into national law?
Act CVIII of 2023 ("ESG Act") was adopted at the end of 2023 and came into effect on 1 January 2024. Although the ESG Act does not directly reference the implementation of the CSDDD, it incorporates certain elements of it. Specifically, it imposes supply chain due diligence obligations on businesses falling under its scope. The first ESG reports under the ESG Act are due in 2025.
Name of the implementation legislation?
No formal implementation yet. However, the ESG Act has pre-emptively incorporated certain elements of the CSDDD. Please refer to the question before this one for more details.
Responsible authority to monitor compliance?
No formally designated authority yet. The Supervisory Authority for Regulated Activities (in Hungarian: Szabályozott Tevékenységek Felügyeleti Hatósága) monitors compliance with the ESG Act. Please refer to the second question for more details.
Gold plating?
N/A
Moldova
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
Moldova is not an EU Member State; therefore, no implementation is required. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
Montenegro
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
Montenegro is not an EU Member State; therefore, no implementation is required. However, as a candidate for accession, it has committed to aligning its legislation with the EU acquis. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
North Macedonia
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
North Macedonia is not an EU Member State; therefore, no implementation is required. However, as a candidate for accession, it has committed to aligning its legislation with the EU acquis. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
Poland
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental or parliamentary working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Romania
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Serbia
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
Serbia is not an EU Member State; therefore, no implementation is required. However, as a candidate for accession, it has committed to aligning its legislation with the EU acquis. There are no plans to pass similar legislation.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
N/A
Gold plating?
N/A
Slovakia
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
Slovenia
Current supply chain compliance regime in place?
No
Stage of implementation of the CSDDD into national law?
There is no publicly available draft legislation yet / no information on any initial discussions in the intergovernmental working groups.
Name of the implementation legislation?
N/A
Responsible authority to monitor compliance?
Not yet known
Gold plating?
Not yet known
If you do have any questions about The Corporate Sustainability Due Diligence Directive ("CSDDD"), please do not hesitate to contact us.
Austria
Johannes
Frank
Partner
austria vienna
Carina
Fürnkranz
Associate
austria vienna
Stefan
Holub
Attorney at Law
austria vienna
Balkan
Srđana
Petronijević
Partner
serbia
Petar
Vučinić
Attorney at Law
montenegro
Bulgaria
Alexandra
Minioti
Associate
bulgaria
Croatia
Ana
Mihaljević*
Attorney at Law in cooperation with Schoenherr
croatia
Czech Republic
Jan
Kupčík
Attorney at Law
czech republic
Hungary
Gergely
Horváth
Attorney at Law
hungary
Poland
Katarzyna
Sulimierska
Partner
poland
Romania
Cristiana
Manea
Managing Attorney at Law
romania
Sabina
Aionesei
Attorney at Law
romania
Slovakia
Michal
Lučivjanský
Partner
slovakia
Slovenia
Matej
Črnilec
Partner in cooperation with Schoenherr
slovenia