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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

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Committee on Industry, Research and Energy · Rapporteur: Martina Dlabajová

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The Committee on Industry, Research and Energy proposes amendments to the Commission's proposed directive on corporate sustainability due diligence. It wants the rules to cover the supply chain rather than the whole value chain, and to apply only to direct business relationships. It raises the employee and turnover thresholds for companies in scope, keeps small and medium-sized enterprises (SMEs) and microenterprises out of the rules, and asks for support and guidance for them. It asks the Commission to issue guidelines, including lists of countries and regions where adverse impacts are unlikely to occur, and to apply the 'one in, one out' principle. It leaves liability rules to member states and allows companies to prioritise impacts through a risk-based approach.

Committee position. The committee proposes amendments to the Commission's proposal: focus on the supply chain and direct business relationships, raise thresholds, keep SMEs out, leave liability to member states, and require Commission guidelines and support measures.

Key points

  1. The rapporteur supports the Commission's aim but says the rules must fit businesses' current needs, especially SMEs, and the 'one in, one out' principle.
  2. SMEs and microenterprises should stay outside the rules; large companies should assess and support them.
  3. The rules should cover the supply chain, not the whole value chain, and only direct business relationships.
  4. Liability should be left to member states to align with their existing civil liability regimes.
  5. Due diligence should be risk-based and proportionate, and companies should be allowed to prioritise impacts.
  6. The Commission should review the regulatory framework under the 'one in, one out' principle and propose changes where appropriate.
  7. The employee threshold for companies in scope should rise to more than 5000 employees and net turnover in the EU exceeding EUR 150 million.
  8. For high-impact sectors, the threshold should be more than 1000 employees and more than EUR 40 million net turnover in the EU, applying 2 years after the transposition period.
  9. Member states should assess industry schemes and initiatives, and the Commission and member states should share information and issue guidance on them.
  10. The Commission should issue guidelines in digital, free and easily accessible format, including sector-specific guidance, lists of areas where adverse impacts are unlikely or likely, and practical guidance on proportionality.
  11. Member states should set up support materials such as helpdesks, websites, platforms or portals, and may provide financial and technical support to SMEs.
  12. The Commission should establish due diligence advisors under the Enterprise Europe Network and complement member states' support measures.

Who is affected

  • Large companies: higher thresholds for due diligence obligations, focused on direct business relationships in the supply chain.
  • SMEs and microenterprises: kept out of the rules but may receive support and face indirect effects.
  • Member states: responsible for liability rules, support measures and assessing industry schemes.
  • Companies in high-impact sectors: more targeted due diligence focusing on severe adverse impacts, applying 2 years after transposition.
  • Third-country companies with EU subsidiaries or branches: covered if combined net turnover in the EU exceeds EUR 40 million.

Figures and deadlines

  • more than 5000 employees on average and net turnover in the EU exceeding EUR 150 million
  • more than 1000 employees on average and more than EUR 40 million net turnover in the EU
  • at least 50% of net turnover generated in high-impact sectors
  • combined net turnover of more than EUR 40 million in the EU for third-country companies' subsidiaries or branches
  • due diligence applies 2 years after the end of the transposition period for high-impact sector companies
  • guidelines to be made available no later than 18 months after the date of entry into force of the directive