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DRAFT 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

AFET-PA-736653

Committee on Foreign Affairs · Rapporteur: Raphaël Glucksmann

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The Committee on Foreign Affairs gives its draft opinion on the Commission's proposed directive on corporate sustainability due diligence. It calls on the Legal Affairs committee to take account of amendments that widen due diligence to the whole value chain and add good governance impacts. The amendments require companies to engage meaningfully with stakeholders, provide for remediation of harm, and guarantee access to justice and legal remedies for victims. They lower the employee and turnover thresholds and add new high-impact sectors. They add rules on heightened due diligence in conflict-affected areas, on protection of stakeholders from retaliation, and on sanctions including exclusion from public procurement and state aid. They also extend the list of international conventions in the Annex.

Committee position. The Committee on Foreign Affairs calls on the Committee on Legal Affairs to take account of its amendments, which widen due diligence to the entire value chain, add good governance impacts, strengthen stakeholder engagement, remediation, liability and access to justice, lower the thresholds and add new high-impact sectors.

Key points

  1. The rapporteur welcomes the Commission proposal but says it fails to adopt a human-rights centred approach and does not fully meet its stated objectives.
  2. The amendments require companies to carry out due diligence throughout their entire value chains, based on the risk of adverse impacts determined by their sector and operational context.
  3. They add good governance adverse impacts alongside human rights and environmental impacts, and require companies to tackle risks to good governance.
  4. They require companies to engage meaningfully with stakeholders, to protect them from retaliation and reprisal, and to prioritise the most impacted and vulnerable stakeholders.
  5. They require companies to provide for or cooperate in remediation of harm, including financial or non-financial compensation, apologies, restitution, restoration and rehabilitation.
  6. They require Member States to ensure liability of companies and access to justice and legal remedies for victims, including collective redress, representative actions and reasonable limitation periods.
  7. They lower the employee threshold to more than 250 and the turnover threshold to more than EUR 40 million, and add a balance sheet criterion of more than EUR 20 million.
  8. They add new high-impact sectors: financial services, mechanical and electronic engineering, construction, logistics and infrastructures, oil and gas production and oil refining, and auditing and certification.
  9. They require companies operating in conflict-affected areas and situations of occupation to conduct heightened, conflict-sensitive due diligence, including a conflict analysis and respect for international humanitarian law.
  10. They require Member States to provide for sanctions including pecuniary sanctions, temporary or indefinite exclusion from public procurement, from state aid and from public schemes, loans and seizure of commodities.
  11. They require companies to refrain from retaliation against stakeholders and to be liable for retaliation actions, including against whistleblowers and human rights and environmental rights defenders.
  12. They extend the Annex to add international conventions and instruments, including international humanitarian law instruments, the Geneva Conventions and their additional protocols, and good governance and anti-corruption instruments.

Who is affected

  • Companies in the EU and third-country companies with significant EU operations, which would face lower thresholds and more sectors in scope.
  • Victims of harm linked to companies' operations and value chains, who would gain access to justice and legal remedies.
  • Stakeholders, including workers, trade unions, civil society organisations and human rights and environmental rights defenders, who would gain engagement and protection rights.
  • Small and medium-sized enterprises, which would receive support and could be affected as contractors or subcontractors.
  • Member States, which would have to designate supervisory authorities, provide sanctions and ensure access to justice.

Figures and deadlines

  • more than 250 employees on average, for companies required to comply with due diligence
  • a worldwide net turnover exceeding EUR 40 million
  • a balance sheet of more than EUR 20 million
  • more than 10 employees on average, for certain smaller companies
  • a net worldwide turnover of more than EUR 700 000
  • a balance sheet of more than EUR 350 000
  • at least 50% of net turnover generated in one or more high-impact sectors
  • due diligence should apply 2 years after the end of the transposition period