Indirectly affected
Your large customers pass on their due diligence duties: through contracts, supplier codes of conduct and tenders.
CSDDD
CSDDD: what applies to you and how to start today.
Only very large companies are directly affected. But your customers pass the duties on to you.
Due diligence under CSDDDImport suppliers
2,100 companies already use Code Gaia · No. 1 ESG software for SMEs
THE CHALLENGE
What the CSDDD means after the Omnibus
After the EU Omnibus, the CSDDD applies from 26 July 2029, and only to companies with more than 5,000 employees and more than €1.5bn turnover.
Unclear requests
Which data may customers request? The directive requires requests to business partners to be targeted and proportionate.
Until then, the LkSG applies
In Germany, the Supply Chain Due Diligence Act (LkSG) continues to apply in a simplified form until the CSDDD is transposed.
THE SOLUTION
Structure the basics today
You can already structure the basics customers expect from you under the CSDDD today: suppliers, risk analysis, measures.
HOW IT WORKS
How to start today
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Suppliers in one place
Capture your suppliers with sourcing countries and purchasing volumes. This is the basis of every risk analysis.
Learn more
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Assess risks
Prioritize your suppliers and assess concrete risks for the most important ones with a question catalog.
Learn more
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Record measures
Record what you checked and when, and which measures you took.
Learn more
WHY CODE GAIA
Why Code Gaia
More than 10,000 suppliers are already captured in Code Gaia.
Proven
Proven blueprints that change when the rules change.
Time-saving
Automation and Kurt AI take over the tedious work.
Personal expertise
Sustainability experts support you in key decisions and through the audit.
REFERENCES
What our customers say
“Meeting EU regulations: CSRD, LkSG. As well as voluntary reporting: VSME, carbon footprint, general ESG reporting”
“The Code Gaia tool makes data collection and categorization much easier for us.”
“What impressed me most was the personal, partnership-based support from the Code Gaia team. The regular exchange with account managers, product owners and developers was always open, constructive and on an equal footing.”
This is how users rate Code Gaia
Source: OMR Reviews · As of November 2026 (opens in a new tab) - 91 % Ease of use Category average: 91 %
- 96 % Customer support Category average: 95 %
- 93 % Meets requirements Category average: 92 %
- 93 % Ease of setup Category average: 91 %
CASE STUDY · ESG Sustainability management at Nabtesco: from compliance pressure to strategic management As a leading international manufacturer of precision gearboxes and an innovative partner to the automation industry, Nabtesco Europe increasingly sees sustainability as a strategic topic for the … Read case study
CASE STUDY · Carbon footprint From Helsinki to Adelaide: How 1KOMMA5° manages its international carbon accounting centrally Sustainability is firmly anchored in the DNA of 1KOMMA5°. As the company grew rapidly, opened new sites and developed an increasingly complex group structure, the demands on its own sustainability … Read case study
CASE STUDY · Banking Carbon footprint and DNK report for Volksbank Cologne Bonn BACKGROUND A solution for sustainability reporting In the context of sustainability transformation in the financial sector, Volksbank Cologne Bonn plays a key role. The bank has set ambitious goals … Read case study
5× LeaderOMR Reviews Q4/26
IDW PS 880audited software
ISO/IEC 27001certified by DQS
TÜV RheinlandCCF methodology verified
GRISoftware & Tools Partner
FAQ
Frequently asked questions about the CSDDD
What is the CSDDD?
The Corporate Sustainability Due Diligence Directive (CSDDD), the EU supply chain directive, requires large companies to identify, prevent and remedy adverse impacts on human rights and the environment in their chains of activities.
Who is affected by the CSDDD?
After Omnibus I, the CSDDD applies to EU companies with more than 5,000 employees and more than €1.5bn worldwide net turnover, and to non-EU companies with more than €1.5bn turnover in the EU.
When does the CSDDD apply?
Member states must transpose the directive into national law by 26 July 2028. Companies must apply it from 26 July 2029.
What does the CSDDD mean for mid-sized companies?
Mid-sized companies are not directly affected. Indirectly, they are: large customers pass on their due diligence duties through contracts, supplier codes of conduct and tenders. If you capture your suppliers and risks in a structured way today, you can answer such requests.
How does the CSDDD relate to the LkSG?
In Germany, the LkSG continues to apply in a simplified form until the CSDDD is transposed. With the transposition, it is expected to be replaced by the new rules.
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Your customers are asking about due diligence?
We show you how to structure suppliers, risks and measures today.
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