Requires companies to identify and address child labour, among other harms, in their own operations and chains of activities. Omnibus I (Directive 2026/470) set its scope at 5,000 employees and €1.5 billion turnover and moved application to 26 July 2029; it left the child-labour points of the Annex unchanged.
The prohibition of the worst forms of child labour (persons below the age of 18 years), interpreted in line with Article 3 of the International Labour Organization Worst Forms of Child Labour Convention, 1999 (No 182).
Annex, Part I, point 10
Source: Publications Office of the EU · Directive (EU) 2026/470, 26 February 2026 · Noerr · read 15 October 2026