Skip to content
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

DEVE-PA-736709

Committee on Development · Rapporteur: Pierfrancesco Majorino

Official HTML ↗ PDF DOCX
✦ In shortFull text
✦ In short · AI summary of this text, generated 26 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

The Committee on Development's draft opinion on the proposed Corporate Sustainability Due Diligence Directive welcomes the proposal but asks the lead Legal Affairs Committee to adopt wide-ranging amendments. It would extend due diligence to rule of law and good governance impacts, lower company thresholds, add sectors such as oil and gas, construction and logistics, and drop the 'established business relationship' limit. It would require value chain mapping and public reporting, meaningful stakeholder engagement, gender-responsive due diligence, and effective grievance mechanisms. It would make companies strictly liable for their own operations and liable for partner impacts, reverse the burden of proof, and require Member States to remove barriers to justice.

Committee position. The Committee on Development calls on the Committee on Legal Affairs to take into account its amendments, which broaden the Directive's scope, add rule of law and good governance, strengthen stakeholder engagement and grievance mechanisms, and reinforce civil liability and access to justice.

Key points

  1. The rapporteur welcomes the proposal but says significant improvements are needed for responsible corporate behaviour in developing countries.
  2. Companies should refrain from corruption and support rule of law and good governance, complying with tax laws and honouring contracts throughout their value chain.
  3. The scope should cover as many companies as possible, adding oil and gas production and refining, construction, logistics and infrastructures.
  4. Definitions should cover adverse rule of law and good governance impacts, guidance on environmental impacts, and a new category of vulnerable stakeholders.
  5. A new article would define meaningful stakeholder engagement throughout the due diligence process.
  6. Companies should map their value chain and publicly disclose relevant information, and decisions to suspend or terminate business should involve affected stakeholders.
  7. Non-judicial remedies should meet the requirements of the United Nations Guiding Principles on Business and Human Rights.
  8. Member States should ensure companies report on matters covered by the Directive and on information supporting developing-country partners.
  9. The Commission should issue guidelines on rule of law and good governance impacts, conflict-affected areas, stakeholder engagement and value chain mapping.
  10. Accompanying measures should support developing countries, civic space, capacity building for communities and trade unions, monitoring and access to justice.
  11. Member States should ensure access to justice, address barriers and reverse the burden of proof towards companies.
  12. Companies should be strictly liable for their own operations and liable for partner impacts, with joint and several liability of subsidiaries and partners.

Who is affected

  • Companies operating in the EU and third-country companies with significant EU turnover, which would face lower thresholds and broader due diligence duties.
  • Companies in high-impact sectors such as textiles, agriculture, minerals, energy, construction, logistics and oil and gas.
  • Stakeholders including workers, trade unions, civil society, human rights defenders and vulnerable groups, who gain engagement and grievance rights.
  • Victims of adverse impacts and persons with legitimate interest, who could obtain full compensation and access to justice.
  • Member States, which must transpose rules on liability, reporting, supervisory authorities and support measures.

Figures and deadlines

  • More than 50 employees on average and worldwide net turnover exceeding EUR 8 million for EU companies.
  • Net worldwide turnover of more than EUR 8 million and at least 50% generated in listed sectors for companies not meeting the employee criterion.
  • Third-country companies with net turnover of more than EUR 8 million in the Union.
  • Due diligence applies 2 years after the end of the transposition period for companies in high-impact sectors.
  • Assessments and reviews at least every 12 months.
  • Comprehensive report on third-party audits over the preceding three years.