Omnibus I (in force 18 March 2026) raised the CSDDD thresholds to >5,000 employees AND >€1.5 billion turnover, with a single compliance date: 26 July 2029. First choose the entity type.
The CSDDD distinguishes EU companies (tested on employees AND worldwide turnover), third-country companies (tested on EU turnover) and franchisors (separate royalty route). Choose the type applicable to your ultimate consolidated entity.