The due diligence limb
Due diligence scope and timing, company by company
Buyer task 8, 9. Grounded in 2 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 4(2) | (EU) 2024/1760, Article 2(1) and 2(2) | The new company-scope tests | Companies formed under Member State law and, on the second limb, third-country companies with Union turnover. |
| Article 4(22) | (EU) 2024/1760, Article 37(1) | The due diligence transposition and application dates | Member States; companies within scope. |
Add a row
| Company or group tested | Net worldwide turnover, taken for the accounting year before, EUR million | Average headcount in the financial year | Franchising or licensing royalties in the Union, EUR million (that route only) | The group net worldwide turnover that pairs with the royalties test, EUR million | The dates recorded for this company | Reading |
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Company or group tested | Net worldwide turnover, taken for the accounting year before, EUR million | Average headcount in the financial year | Franchising or licensing royalties in the Union, EUR million (that route only) | The group net worldwide turnover that pairs with the royalties test, EUR million | The dates recorded for this company | Reading |
|---|---|---|---|---|---|---|
| Northern Chemicals GmbH | 1800 | 6200 | left blank | left blank | measures due by 26 July 2028, applied from 26 July 2029 | in scope on both due diligence tests: net worldwide turnover above EUR 1 500 000 000 and more than 5 000 employees on average. The tests sit in amended Article 2(1) of Directive (EU) 2024/1760, inserted by Article 4(2) of Directive (EU) 2026/470; the measures are due by 26 July 2028 and apply from 26 July 2029 (Article 4(22) of Directive (EU) 2026/470). |
A topical reading, never an equivalence
EU CSDDD (Directive (EU) 2024/1760): Identifying and assessing actual and potential adverse impacts (held requirement Art 8), confidence high. Topical reading only, not an equivalence: amended Article 2 sets which companies the due diligence duty reaches, and this held control is the identification and assessment duty the same directive places on them. The two are read together on the same topic, and one is not a mapping to the other.
What this register does not do
It does not compute turnover or headcount from your ledgers and it does not decide whether the due diligence duty reaches a company. You enter the figures; the register applies the tests the amended text states and cites the article.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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