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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

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Committee on International Trade · Rapporteur: Mika Aaltola

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The Committee on International Trade proposes amendments to the Commission's proposal amending the Corporate Sustainability Due Diligence Directive, focusing on due diligence obligations and business relationship measures.

Committee position. The Committee on International Trade proposes amendments to the Commission's proposal, focusing on refining due diligence obligations and business relationship measures.

Key points

  1. Companies must take appropriate measures based on a risk-based approach, including scoping to identify areas where adverse impacts are most likely and severe.
  2. In-depth assessments are required when scoping indicates possible adverse impacts, with priority given to direct business partners based on severity and likelihood.
  3. If an assessment confirms an adverse impact, it is deemed identified.
  4. The amendment deletes the requirement for in-depth assessments of indirect business partners under certain conditions.
  5. Relevant information for assessments includes submissions, authority data, stakeholder consultations, and reports from entities.
  6. Companies must prioritize requesting information directly from business partners where impacts are most likely, using external data sources when sufficient.
  7. Suspension of business relationships should be temporary and used when possible, with prior consultation and assessment of alternatives.
  8. Member states must allow suspension or termination in contracts, except where parties are legally obliged to contract.
  9. For actual adverse impacts not ended or minimized, companies may use corrective action plans and temporary suspension as last resort.
  10. Continuing engagement does not trigger liability if a corrective action plan is reasonably expected to succeed.
  11. Companies may avoid suspension if it would cause substantial prejudice or if adverse impacts are not serious violations of international human rights law, referring to supervisory authority for guidance.
  12. When not suspending, companies must monitor actual adverse impacts and periodically reassess decisions.

Who is affected

  • Companies subject to the Corporate Sustainability Due Diligence Directive, particularly those with complex supply chains.
  • Business partners, especially direct ones, may face increased scrutiny and contractual assurances.
  • Competent supervisory authorities will provide guidance to companies on courses of action.