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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

EMPL-PA-735813

Committee on Employment and Social Affairs · Rapporteur: Samira Rafaela

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The Committee on Employment and Social Affairs gives its draft opinion on the Commission proposal for a directive on corporate sustainability due diligence. The rapporteur welcomes the proposal and proposes amendments to strengthen it. The amendments broaden the scope to include small and medium-sized enterprises (SMEs), the financial sector and the tourism and hospitality sector, and add a gender-sensitive approach and a victim-based approach. They require companies to engage meaningfully with affected people, protect complainants and whistleblowers, and set up grievance mechanisms. Member States must support SMEs with training and networking platforms. The amendments also require the Commission to issue guidelines, in consultation with social partners and EU agencies, covering specific sectors, company sizes and vulnerable groups.

Committee position. The rapporteur welcomes the Commission proposal and proposes amendments to strengthen it by integrating workers' representatives and social partners, accounting for gender sensitivity, broadening the scope to SMEs, the financial sector and tourism and hospitality, incorporating the climate change lens and taking a victim-based approach.

Key points

  1. The rapporteur welcomes the Commission proposal and seeks to strengthen it by integrating workers' representatives and social partners, accounting for gender sensitivity, broadening the scope, incorporating the climate change lens and taking a victim-based approach.
  2. The rapporteur considers SMEs key to the directive and proposes including them in the scope, with Member States obliged to provide training and facilitate network or platform creation.
  3. The scope is enlarged to include financial enterprises, as recommended by the OECD Guidance for Responsible Business Conduct.
  4. The rapporteur recommends explicitly including the tourism and hospitality sector because women are overrepresented in it but underrepresented at higher levels of employment and management.
  5. The rapporteur calls for meaningful engagement with potentially affected groups, including indigenous people, women, children and human rights and environmental defenders, and for the protection of whistleblowers.
  6. Amendment 4 removes the requirement that a company had more than 250 employees and a net worldwide turnover of more than EUR 40 million, leaving only the condition that at least 50% of net turnover was generated in listed sectors.
  7. Amendments 5 to 7 add wearing apparel, wholesale and retail trade in textiles, clothing and footwear, the financial sector and the tourism and hospitality sector to the listed sectors.
  8. Amendment 12 requires companies referred to in Article 2(1), point (a), to update their due diligence policy annually and companies referred to in Article 2(1), point (b), every two years.
  9. Amendment 13 entitles companies to use appropriate resources, including independent reports and information from the complaints procedure, and requires Member States to give SMEs tailored support, training and a networking and knowledge-sharing platform.
  10. Amendment 14 requires the assessment of adverse impacts to consider how they affect different groups, with attention to indigenous people and people with a disability, and to include a gender-sensitive assessment, coherence with ILO norms and a children's rights based approach.
  11. Amendments 18 to 21 require companies to develop credible, legitimate, accessible, equitable, transparent and rights-based grievance mechanisms, and allow complaints from workers' representatives, civil society organisations and whistleblowers, including those outside the company.
  12. Amendment 24 requires the Commission, in consultation with Member States, stakeholders, social partners and EU agencies, to issue guidelines with a gender-specific dimension covering vulnerable groups, specific sectors and company sizes and contexts such as conflict or environmental fragility.

Who is affected

  • Companies in the EU, including SMEs and financial enterprises, which would have to conduct due diligence and set up grievance mechanisms.
  • Workers and their representatives, who would be informed and consulted and could submit complaints.
  • Potentially affected groups, including indigenous people, women, children, people with disabilities and human rights and environmental defenders.
  • Whistleblowers, including those outside the company and its subsidiaries, who would be protected and able to submit complaints.
  • Member States, which would have to provide training and support to SMEs and a framework for complaints procedures.

Figures and deadlines

  • EUR 40 million: net worldwide turnover threshold removed by Amendment 4.
  • 250 employees: average employee threshold removed by Amendment 4.
  • 50%: minimum share of net turnover generated in listed sectors for companies to be in scope.
  • At least three months: deadline for companies to respond in writing to a complaint.
  • At least two months: deadline for a meeting with the company after a request.