Determine CSDDD and WIVO scope — post Omnibus I, per entity type
Test whether your organisation falls under the supply chain due diligence duty of the CSDDD and the Dutch WIVO: EU undertakings on both employees and turnover, non-EU undertakings on their Union turnover, and franchisors via a separate threshold route. With borderline flagging, the climate transition plan band and the application dates that go with them.
Who it’s for
What the tool does
Why Omnibus I puts the scope question back on the table
Omnibus I raised the CSDDD thresholds sharply: from more than a thousand employees and € 450 million turnover to more than five thousand employees and € 1.5 billion. Organisations that were already preparing under the old regime may therefore fall outside the direct obligation — but not outside the practice: as a supplier to an undertaking that is in scope, the questions reach you anyway. The check distinguishes those two situations explicitly.
The route matters too: an EU undertaking must exceed both thresholds, a non-EU undertaking is tested on Union turnover alone and has no employee threshold at all. Franchisors fall under yet another set of thresholds. The check gives the outcome, the borderline flag and the climate transition plan band per situation, with the tool version and the dataset vintage all thresholds and dates come from — so a reassessment on growth or on a legislative change stays comparable.