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Requirement · DD-10Make available the general due-diligence guidelines, in three phased sets
What changes
No population change on the company side — the Commission's own publication deadline moves earlier, shortening the runway in-scope companies get to digest the guidance before their due-diligence obligations bite.
Prior rule vs new rule
Prior rule
Obligation
Prior wording not available in the source file.
New rule
Obligation
Make available the general due-diligence guidelines, in three phased sets
Who is affected
Addressee
European Commission
Class
European Commission
Sectors
No sector named — applies by size or activity
Applies
By 26 July 2026, 26 January 2027 and 26 July 2027
Burden drivers
D1 — 1 of 7 marks fire on this provision.
Binds the European Commission, not a company by size.
Source text
Verbatim
The guidelines referred to in paragraph 2, point (a), shall be made available by 26 July 2026, those referred to in paragraph 2, points (d) and (e), by 26 January 2027, and those referred to in paragraph 2, points (b), (f) and (g), by 26 July 2027.
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