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OPINION (COM(2022)0071 – C90050/2022 – 2022/0051(COD))

On the proposal for a directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937

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Committee on Foreign Affairs · Rapporteur: Raphaël Glucksmann

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The Committee on Foreign Affairs gives its opinion on the Commission's proposed directive on Corporate Sustainability Due Diligence, which requires companies to carry out due diligence in their value chains. The rapporteur welcomes the proposal but says it fails to adopt a human-rights centred approach and does not fully meet its objectives or international standards. The opinion proposes amendments to extend due diligence to entire value chains, add good governance, require meaningful stakeholder engagement, provide remediation and ensure liability and access to justice. The amendments lower company size thresholds, add new high-impact sectors, require heightened due diligence in conflict-affected areas, and expand the list of international conventions in the Annex.

Committee position. The Committee on Foreign Affairs calls on the Committee on Legal Affairs to take into account its amendments, which aim to strengthen the proposal by extending due diligence to entire value chains, adding good governance, requiring stakeholder engagement, remediation and access to justice, and lowering thresholds.

Key points

  1. The rapporteur welcomes the Commission's proposal as likely to foster positive behavioural change by companies in their global value chains.
  2. The rapporteur finds the proposal fails to adopt a human-rights centred approach and does not fully meet its objectives or due diligence best practices.
  3. The opinion proposes that companies carry out due diligence throughout their entire value chains, based on the risk of adverse impacts determined by their sector and operational context.
  4. It proposes requiring companies to tackle risks and adverse impacts on good governance, given the interrelationship between good governance and human rights.
  5. It proposes requiring companies to meaningfully engage with stakeholders, protect them from retaliation, and provide effective remediation of harm.
  6. It proposes ensuring liability of companies and guaranteeing access to justice and legal remedies for victims of harm linked to violations of due diligence obligations.
  7. The amendments lower the employee and turnover thresholds for companies in scope and add a balance sheet criterion.
  8. The amendments add new high-impact sectors, including manufacture of computer, electronic and optical products, construction, financial and insurance activities, and electricity, gas, steam and air conditioning supply.
  9. The amendments add further high-impact sectors: legal and accounting activities, accommodation and food service activities, security and investigation activities, employment activities, remediation and waste management, human health and social work, and information service activities.
  10. A new article requires companies operating in conflict-affected and high-risk areas to respect international humanitarian law and conduct heightened, conflict-sensitive due diligence including a conflict analysis.
  11. A new article requires companies to effectively and meaningfully engage stakeholders at each phase of the due diligence process, with protection from retaliation and a gender and culturally responsive approach.
  12. The amendments expand the Annex to include additional human rights conventions and instruments, and add a new section on good governance and anti-corruption instruments.

Who is affected

  • Companies formed under member state law meeting the employee, turnover or balance sheet thresholds, which must carry out due diligence.
  • Companies in high-impact sectors, which face due diligence obligations two years after the transposition period.
  • Small and medium-sized enterprises, which may be impacted as contractors or subcontractors and should receive support.
  • Stakeholders, including workers, local communities, indigenous people and civil society organisations, who gain rights to engagement, complaints and protection.
  • Victims of harm linked to due diligence violations, who gain access to justice and legal remedies.

Figures and deadlines

  • More than 250 employees on average or a worldwide net turnover exceeding EUR 40 million and/or a balance sheet of more than EUR 20 million.
  • More than 50 employees on average and a net worldwide turnover of more than EUR 8 million and/or a balance sheet of more than EUR 4 million.
  • At least 50% of net turnover generated in one or more high-impact sectors.
  • Due diligence applies 2 years after the end of the transposition period for certain companies.
  • The nature of business relationships as 'established' should be reassessed periodically, and at least every 12 months.
  • Identification of adverse impacts should occur periodically, at least every 12 months.
  • The prohibition of employment of a child under the age at which compulsory schooling is completed and, in any case, not less than 15 years.
  • The prohibition of child labour for children (persons below the age of 18 years).