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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

ITRE-PA-736458

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

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✦ In short · AI summary of this text, generated 17 Oct 2026

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The Committee on Industry, Research and Energy proposes amendments to the Commission's proposal for a Corporate Sustainability Due Diligence Directive. It replaces 'value chain' with 'supply chain' and limits obligations to direct business relationships. It keeps small and medium-sized enterprises (SMEs) and microenterprises out of the rules, but asks for support for SMEs that choose to comply. It leaves civil liability rules to member states.

Committee position. The committee proposes amendments to replace 'value chain' with 'supply chain', limit obligations to direct business relationships, keep SMEs out of the rules while supporting those that comply, and leave liability to member states.

Key points

  1. The rapporteur supports the Commission's aim but says the rules must be aligned with business needs, especially for SMEs, and follow the 'one in, one out' principle.
  2. The rapporteur supports keeping SMEs and microenterprises out of the proposed rules and says the requirements to assess impacts on them and provide support are justified.
  3. The rapporteur proposes focusing on the supply chain instead of the whole value chain, and limiting obligations to a company's own operations or direct business relationships.
  4. The rapporteur says liability should be left to member states to align with existing civil liability regimes, including the possibility of an obligation of means rather than result.
  5. Amendment 1 replaces 'value chains' with 'supply chains' in Recital 14, with corresponding changes throughout the text.
  6. Amendments 2 and 3 replace 'value chain' with 'supply chain' in Recitals 17 and 18 and remove references to the use and disposal of products.
  7. Amendment 4 limits the supply chain for regulated financial undertakings to clients' activities on the supply side and excludes households, natural persons and SMEs.
  8. Amendment 5 requires companies to seek contractual assurances from direct business partners and to provide targeted support for SMEs that choose to comply.
  9. Amendment 6 says the Commission should build on existing EU tools and may set up a helpdesk for SMEs and an observatory for supply chain transparency.
  10. Amendments 7 and 8 make liability rules subject to national law and make civil liability rules consistent with Union and national rules.
  11. Amendment 9 requires the nature of business relationships as 'established' to be reassessed at least every 12 months.
  12. Amendments 10 to 13 replace 'value chain' with 'supply chain' in Article 3, add support for complying SMEs in Articles 7 and 8, and specify that affected persons under Article 9 are directly affected.

Who is affected

  • SMEs and microenterprises: kept out of the rules, but may receive support if they choose to comply.
  • Companies in supply chains: obligations limited to direct business relationships.
  • Regulated financial undertakings: supply chain limited to clients' activities on the supply side.
  • Member states: left to align liability rules with existing civil liability regimes.

Figures and deadlines

  • at least every 12 months: reassessment of established business relationships.