Overview
- The deal would limit the rules to companies with more than 5,000 employees and at least €1.5 billion in annual turnover, up from the originally planned 1,000 staff and €450 million.
- EU-wide civil liability is removed, leaving any victim compensation to national courts under member-state laws.
- Penalties would be capped at up to 3% of a company’s global net turnover, and firms would no longer have to draft climate action plans.
- Due‑diligence duties would narrow to high‑risk parts of supply chains, allowing reliance on information considered reasonably available from suppliers.
- Implementation is pushed back, with national transposition due by July 26, 2028 and company compliance starting in July 2029, drawing sharp criticism from SPD and Green MEPs after conservative backing for the changes.