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DRAFT OPINION (COM(2025)0081 – C100037/2025 – 2025/0045(COD))

On the proposal for a directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements

AFET-PA-773286

Committee on Foreign Affairs · Rapporteur: Barry Andrews

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This draft opinion from the Committee on Foreign Affairs concerns a Commission proposal to amend EU corporate sustainability reporting and due diligence rules. It proposes amendments to the Corporate Sustainability Due Diligence Directive to maintain human rights protections and stakeholder engagement. The amendments aim to keep the definition of stakeholders broad, ensure due diligence covers indirect business partners, require yearly assessments, and preserve civil liability and access to justice for victims.

Committee position. The Committee on Foreign Affairs proposes amendments to the Commission's proposal to maintain human rights protections, broaden due diligence scope, and preserve civil liability, while supporting simplification.

Key points

  1. The opinion supports simplifying rules but insists this must not weaken EU responsibilities to defend human rights, including human rights defenders.
  2. It argues the due diligence directive should not be reviewed so soon after adoption, as it penalises companies already preparing for implementation; any review should be limited and based on extensive consultation.
  3. The opinion proposes keeping the definition of stakeholders broad, including civil society organisations where relevant, to ensure all voices are heard.
  4. It calls for removing the limitation to direct business partners, so companies assess risks across their chains of activities based on sector and context.
  5. Amendments clarify that Article 11 concerns bringing actual adverse impacts to an end, not preventing potential ones, and replace 'prevention' with 'corrective' action plans.
  6. Suspension of business relationships must be for a defined period, with a clear end date, to protect SMEs from indefinite suspension.
  7. The opinion requires companies to assess implementation of due diligence at least every year, not every five years.
  8. It deletes Commission amendments that would remove harmonised civil liability rules, reinstating EU-wide liability and access to justice for victims.

Who is affected

  • Companies subject to the Corporate Sustainability Due Diligence Directive, including their business partners and subsidiaries.
  • Stakeholders such as employees, communities, and civil society organisations, whose rights may be affected by corporate activities.
  • Victims of corporate abuse, who would retain access to justice and legal remedies.
  • Small and medium-sized enterprises, which are protected from indefinite suspension of business relationships.

Figures and deadlines

  • Assessments of due diligence implementation must occur at least every year, replacing the previous five-year interval.