Text · Opinion parliamentary committee
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
Document IMCO-AD-736656 · COM(2022)0071 – C90050/2022 – 2022/0051(COD)
- Kind
- Opinion parliamentary committee IMCO-AD-736656
- Date
- 3 March 2023
- Committee
- Committee on the Internal Market and Consumer Protection
- Rapporteur
- Deirdre Clune
- Dossier
- 2022-0051
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- Formats
- Official page PDF Word
- Reference
- COM(2022)0071 – C90050/2022 – 2022/0051(COD)
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Short justification
The proposal for a Directive on corporate sustainability due diligence aims to foster sustainable and responsible corporate behaviour throughout global value chains, which the Rapporteur fully supports. The proposal will require companies to identify and, where necessary, prevent, end or mitigate adverse impacts of their activities on human rights and on the environment. For businesses these new rules will bring legal certainty and a level playing field when compared to the existing situation where there a varying approaches taken in different Member States.
The draft opinion aims to increase the level of harmonisation of the Directive and avoid fragmentation, preserve a risk-based approach and streamline procedures and provide increased support to SME’s in order to help them comply with the requirements.
The Rapporteur broadly agrees with the objectives as proposed by the Commission however is concerned that while the proposed Directive takes a minimum harmonisation approach, it leaves room for Member States to impose diverging obligations from those in this Directive. The Rapporteur is concerned that this could lead to a divergence of rules at national level, with differing requirements in differing Member States that may actually undermine legal certainty and the creation of a level playing field for companies. To that end, the Rapporteur has proposed a series of amendments to increase the level of harmonisation and cross-border cooperation in the proposal. For example, companies must be able to demonstrate that they meet the requirements in a consolidated manner by being able to report at group level in a single Member State.
In order to better support SME’s in complying with the requirements stemming from this Directive, the Rapporteur has strengthened the provisions concerning support provided to SME’s in Articles 7 and 8. In addition, the Rapporteur has proposed that the Commission should issue guide guidelines to help companies, particularly SME’s to help fulfil their due diligence obligations which may be used as a basis for providing administrative or financial support to SME’s. Furthermore, the Rapporteur also proposes that each Member State establish a national single point of contact, that can guide and support companies while also serving in a liaison function to better ensure cross-border cooperation and avoid fragmentation.
Finally, the Rapporteur added some amendment aimed at further clarifying that a risk-based approach needs to be taken for effective due diligence and that this should be done via an established risk-based monitoring methodology to ensure that companies are effectively identifying risk in their value chain taking into account the nature and context of the operations of the company. This could include, for example, geographic considerations, the scope of the risks and their scale.
The Committee on the Internal Market and Consumer Protection calls on the Committee on Legal Affairs, as the committee responsible, to take into account the following amendments:
| Text proposed by the Commission | Amendment |
|---|---|
| (15) Companies should take appropriate steps to set up and carry out due diligence measures, with respect to their own operations, their subsidiaries, as well as their established direct and indirect business relationships throughout their value chains in accordance with the provisions of this Directive. This Directive should not require companies to guarantee, in all circumstances, that adverse impacts will never occur or that they will be stopped. For example with respect to business relationships where the adverse impact results from State intervention, the company might not be in a position to arrive at such results. Therefore, the main obligations in this Directive should be ‘obligations of means’. The company should take the appropriate measures which can reasonably be expected to result in prevention or minimisation of the adverse impact under the circumstances of the specific case. Account should be taken of the specificities of the company’s value chain, sector or geographical area in which its value chain partners operate, the company’s power to influence its direct and indirect business relationships, and whether the company could increase its power of influence. | (15) Companies should take appropriate steps to set up and carry out due diligence measures, with respect to their own operations, their subsidiaries, as well as their business relationships throughout their value chains in accordance with the provisions of this Directive. This Directive should not require companies to guarantee, in all circumstances, that adverse impacts will never occur or that they will be stopped. For example with respect to business relationships where the adverse impact results from State intervention, the company might not be in a position to arrive at such results. Therefore, the main obligations in this Directive should be ‘obligations of means’. The company should take the appropriate measures which can reasonably be expected to result in prevention or minimisation of the adverse impact under the circumstances of the specific case. The action should be proportionate to the significance and scale of the adverse impact and to the contribution of the company’s conduct to the adverse impact. Account should be taken of the specificities of the company’s value chain, sector or geographical area in which its value chain partners operate, the company’s power to influence its direct and indirect business relationships, and whether the company could increase its power of influence Due diligence obligations provided for under this Directive should be underpinned by a risk-based approach which takes into account the severity, likelihood and urgency of potential and actual adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) The value chain should cover activities related to the production of a good or provision of services by a company, including the development of the product or the service and the use and disposal of the product as well as the related activities of established business relationships of the company. It should encompass upstream established direct and indirect business relationships that design, extract, manufacture, transport, store and supply raw material, products, parts of products, or provide services to the company that are necessary to carry out the company’s activities, and also downstream relationships, including established direct and indirect business relationships, that use or receive products, parts of products or services from the company up to the end of life of the product, including inter alia the distribution of the product to retailers, the transport and storage of the product, dismantling of the product, its recycling, composting or landfilling. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (20) In order to allow companies to properly identify the adverse impacts in their value chain and to make it possible for them to exercise appropriate leverage, the due diligence obligations should be limited in this Directive to established business relationships. For the purpose of this Directive, established business relationships should mean such direct and indirect business relationships which are, or which are expected to be lasting, in view of their intensity and duration and which do not represent a negligible or ancillary part of the value chain. The nature of business relationships as “established” should be reassessed periodically, and at least every 12 months. If the direct business relationship of a company is established, then all linked indirect business relationships should also be considered as established regarding that company. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (27) In order to conduct appropriate human rights, and environmental due diligence with respect to their operations, their subsidiaries, and their value chains, companies covered by this Directive should integrate due diligence into corporate policies, identify, prevent and mitigate as well as bring to an end and minimise the extent of potential and actual adverse human rights and environmental impacts, establish and maintain a complaints procedure, monitor the effectiveness of the taken measures in accordance with the requirements that are set up in this Directive and communicate publicly on their due diligence. In order to ensure clarity for companies, in particular the steps of preventing and mitigating potential adverse impacts and of bringing to an end, or when this is not possible, minimising actual adverse impacts should be clearly distinguished in this Directive. | (27) In order to conduct appropriate human rights, and environmental due diligence with respect to their operations, their subsidiaries, and their value chains, companies covered by this Directive should integrate due diligence into corporate policies, identify, prevent and mitigate as well as bring to an end and minimise the extent of potential and actual adverse human rights and environmental impacts, establish and maintain a complaints procedure, monitor the effectiveness of the taken measures in accordance with the requirements that are set up in this Directive and communicate publicly on their due diligence and related information in order to support companies, their subsidiaries and business partners operating in developing countries to identify, prevent and effectively address actual or potential adverse impacts on human rights and environment. In order to ensure clarity for companies, in particular the steps of preventing and mitigating potential adverse impacts and of bringing to an end, or when this is not possible, minimising actual adverse impacts should be clearly distinguished in this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27a) This Directive is aimed at creating a level playing field and is intended to put an end to fragmentation in the internal market. It is crucial to the effectiveness of this Directive that uniform rules apply to businesses in the internal market. Therefore, Member States should not maintain or introduce, in their national law, provisions diverging from those laid down in this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (29) To comply with due diligence obligations, companies need to take appropriate measures with respect to identification, prevention and bringing to an end adverse impacts. An ‘appropriate measure’ should mean a measure that is capable of achieving the objectives of due diligence, commensurate with the degree of severity and the likelihood of the adverse impact, and reasonably available to the company, taking into account the circumstances of the specific case, including characteristics of the economic sector and of the specific business relationship and the company’s influence thereof, and the need to ensure prioritisation of action. In this context, in line with international frameworks, the company’s influence over a business relationship should include, on the one hand its ability to persuade the business relationship to take action to bring to an end or prevent adverse impacts (for example through ownership or factual control, market power, pre-qualification requirements, linking business incentives to human rights and environmental performance, etc.) and, on the other hand, the degree of influence or leverage that the company could reasonably exercise, for example through cooperation with the business partner in question or engagement with another company which is the direct business partner of the business relationship associated with adverse impact. | (29) To comply with due diligence obligations, companies need to take appropriate measures with respect to identification, prevention and bringing to an end adverse impacts. An ‘appropriate measure’ should mean a proportionate measure that is capable of achieving the objectives of risk-based due diligence and is reasonably available to the company, commensurate with the degree of severity and the likelihood of the adverse impact and the level of the company’s involvement in the potential adverse impacts, taking into account the circumstances of the specific case, including characteristics of the economic sector and of the specific business relationship and the company’s influence thereof, and the need to ensure prioritisation of action. In this context, in line with international frameworks, the company’s influence over a business relationship should include, on the one hand its ability to persuade the business relationship to take action to bring to an end or prevent adverse impacts (for example through ownership or factual control, market power, pre-qualification requirements, linking business incentives to human rights and environmental performance, etc.) and, on the other hand, the degree of influence or leverage that the company could reasonably exercise, for example through cooperation with the business partner in question or engagement with another company which is the direct business partner of the business relationship associated with adverse impact. |
| Text proposed by the Commission | Amendment |
|---|---|
| (30) Under the due diligence obligations set out by this Directive, a company should identify actual or potential adverse human rights and environmental impacts. In order to allow for a comprehensive identification of adverse impacts, such identification should be based on quantitative and qualitative information. For instance, as regards adverse environmental impacts, the company should obtain information about baseline conditions at higher risk sites or facilities in value chains. Identification of adverse impacts should include assessing the human rights, and environmental context in a dynamic way and in regular intervals: prior to a new activity or relationship, prior to major decisions or changes in the operation; in response to or anticipation of changes in the operating environment; and periodically, at least every 12 months, throughout the life of an activity or relationship. Regulated financial undertakings providing loan, credit, or other financial services should identify the adverse impacts only at the inception of the contract. When identifying adverse impacts, companies should also identify and assess the impact of a business relationship’s business model and strategies, including trading, procurement and pricing practices. Where the company cannot prevent, bring to an end or minimize all its adverse impacts at the same time, it should be able to prioritize its action, provided it takes the measures reasonably available to the company, taking into account the specific circumstances. | (30) Under the due diligence obligations set out by this Directive, a company should identify actual or potential adverse human rights and environmental impacts, in accordance with a risk-based approach. In order to allow for a comprehensive identification of adverse impacts, such identification should be based on quantitative and qualitative information. For instance, as regards adverse environmental impacts, the company should obtain information about baseline conditions at higher risk sites or facilities in value chains. Identification of adverse impacts should include assessing the human rights, and environmental context in a dynamic way and in regular intervals: prior to a new activity or relationship, prior to major decisions or changes in the operation; in response to or anticipation of changes in the operating environment; and, at least every 12 months, throughout the life of an activity or relationship. Regulated financial undertakings providing loan, credit, or other financial services should identify the adverse impacts only at the inception of the contract. When identifying adverse impacts, companies should also identify and assess the impact of a business relationship’s business model and strategies, including trading, procurement and pricing practices. Where the company cannot prevent, bring to an end or minimize all its adverse impacts at the same time, it should be able to prioritize its action, provided it takes the measures reasonably available to the company, taking into account the specific circumstances. |
| Text proposed by the Commission | Amendment |
|---|---|
| (30a) The risk-based approach for due diligence should allow for a risk-based identification methodology that enables companies to take a proportionate approach to the identification of actual and potential adverse human rights and environmental impacts that takes into account the likelihood, severity and urgency of potential or actual adverse human rights impacts and environmental impacts as well as the nature and context of the operations of the company, including geographic considerations, the extent and type of the risks relating to such potential or adverse impacts and their scale. |
| Text proposed by the Commission | Amendment |
|---|---|
| (32) In line with international standards, prevention and mitigation as well as bringing to an end and minimisation of adverse impacts should take into account the interests of those adversely impacted. In order to enable continuous engagement with the value chain business partner instead of termination of business relations (disengagement) and possibly exacerbating adverse impacts, this Directive should ensure that disengagement is a last-resort action, in line with the Union`s policy of zero-tolerance on child labour. Terminating a business relationship in which child labour was found could expose the child to even more severe adverse human rights impacts. This should therefore be taken into account when deciding on the appropriate action to take. | (32) In line with international standards, prevention and mitigation as well as bringing to an end and minimisation of adverse impacts should take into account the interests of those adversely impacted. In order to enable continuous engagement with the value chain business partner instead of termination of business relations (disengagement) and possibly exacerbating adverse impacts, this Directive should ensure that disengagement is a last-resort action, in line with the Union`s policy of zero-tolerance on child labour. Terminating a business relationship in which child labour was found could expose the child to even more severe adverse human rights impacts. This should therefore be taken into account when deciding on the appropriate action to take. Companies should engage in a timely manner, efficiently and meaningfully with stakeholders impacted by the decision to suspend or terminate the adverse impacts before reaching that decision, and shall assess any potential adverse impacts that may arise from those actions. |
| Text proposed by the Commission | Amendment |
|---|---|
| (34) So as to comply with the prevention and mitigation obligation under this Directive, companies should be required to take the following actions, where relevant. Where necessary due to the complexity of prevention measures, companies should develop and implement a prevention action plan. Companies should seek to obtain contractual assurances from a direct partner with whom they have an established business relationship that it will ensure compliance with the code of conduct or the prevention action plan, including by seeking corresponding contractual assurances from its partners to the extent that their activities are part of the companies’ value chain. The contractual assurances should be accompanied by appropriate measures to verify compliance. To ensure comprehensive prevention of actual and potential adverse impacts, companies should also make investments which aim to prevent adverse impacts, provide targeted and proportionate support for an SME with which they have an established business relationship such as financing, for example, through direct financing, low-interest loans, guarantees of continued sourcing, and assistance in securing financing, to help implement the code of conduct or prevention action plan, or technical guidance such as in the form of training, management systems upgrading, and collaborate with other companies. | (34) So as to comply with the prevention and mitigation obligation under this Directive, companies should be required to take the following actions, where relevant. Where necessary due to the complexity of prevention measures, companies should develop and implement a prevention action plan. Companies should seek to obtain contractual or other assurances from a direct partner with whom they have a business relationship that it will ensure compliance with the code of conduct or the prevention action plan. The contractual assurances should be reasonable, non-discriminatory and accompanied by appropriate measures to verify compliance. To ensure comprehensive prevention of actual and potential adverse impacts, companies should also make investments which aim to prevent adverse impacts, provide targeted and proportionate support for an SME with which they have a business relationship such as financing, for example, through direct financing, low-interest loans, guarantees of continued sourcing, and assistance in securing financing, to help implement the code of conduct or prevention action plan, or technical guidance such as in the form of training, management systems upgrading, and collaborate with other companies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (35) In order to reflect the full range of options for the company in cases where potential impacts could not be addressed by the described prevention or minimisation measures, this Directive should also refer to the possibility for the company to seek to conclude a contract with the indirect business partner, with a view to achieving compliance with the company’s code of conduct or a prevention action plan, and conduct appropriate measures to verify compliance of the indirect business relationship with the contract. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (37) As regards direct and indirect business relationships, industry cooperation, industry schemes and multi-stakeholder initiatives can help create additional leverage to identify, mitigate, and prevent adverse impacts. Therefore it should be possible for companies to rely on such initiatives to support the implementation of their due diligence obligations laid down in this Directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. Companies could assess, at their own initiative, the alignment of these schemes and initiatives with the obligations under this Directive. In order to ensure full information on such initiatives, the Directive should also refer to the possibility for the Commission and the Member States to facilitate the dissemination of information on such schemes or initiatives and their outcomes. The Commission, in collaboration with Member States, may issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. | (37) As regards business relationships, industry cooperation, industry schemes and multi-stakeholder initiatives can help create additional leverage to identify, mitigate, and prevent adverse impacts. Therefore it should be possible for companies to rely on such initiatives to support the implementation of their due diligence obligations laid down in this Directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. Companies could assess, at their own initiative, the alignment of these schemes and initiatives with the obligations under this Directive. In order to ensure full information on such initiatives, the Directive should also refer to the possibility for the Commission and the Member States to facilitate the dissemination of information on such schemes or initiatives and their outcomes. The Commission, in collaboration with Member States and relevant stakeholders, should issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. In addition, the Commission should develop a system for formally recognising industry schemes and multi-stakeholder initiatives. Compliance with recognised industry schemes and multi-stakeholder initiatives shall contribute to ensuring compliance with the due diligence requirements imposed by this Directive. Reliance on industry schemes and multi-stakeholder initiatives shall not absolve the company of its individual responsibility and obligations to perform due diligence in accordance with this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (39) So as to comply with the obligation of bringing to an end and minimising the extent of actual adverse impacts under this Directive, companies should be required to take the following actions, where relevant. They should neutralise the adverse impact or minimise its extent, with an action proportionate to the significance and scale of the adverse impact and to the contribution of the company’s conduct to the adverse impact. Where necessary due to the fact that the adverse impact cannot be immediately brought to an end, companies should develop and implement a corrective action plan with reasonable and clearly defined timelines for action and qualitative and quantitative indicators for measuring improvement. Companies should also seek to obtain contractual assurances from a direct business partner with whom they have an established business relationship that they will ensure compliance with the company’s code of conduct and, as necessary, a prevention action plan, including by seeking corresponding contractual assurances from its partners, to the extent that their activities are part of the company’s value chain. The contractual assurances should be accompanied by the appropriate measures to verify compliance. Finally, companies should also make investments aiming at ceasing or minimising the extent of adverse impact, provide targeted and proportionate support for an SMEs with which they have an established business relationship and collaborate with other entities, including, where relevant, to increase the company’s ability to bring the adverse impact to an end. | (39) So as to comply with the obligation of bringing to an end and minimising the extent of actual adverse impacts under this Directive, companies should be required to take the following actions, where relevant. They should neutralise the adverse impact or minimise it to the greatest extent possible, with an action proportionate to the significance and scale of the adverse impact and to the contribution of the company’s conduct to the adverse impact. Where necessary due to the fact that the adverse impact cannot be immediately brought to an end, companies should develop and implement a corrective action plan with reasonable and clearly defined timelines for action and qualitative and quantitative indicators for measuring improvement. Companies should also seek to obtain contractual assurances from a direct business partner with whom they have an established business relationship that they will ensure compliance with the company’s code of conduct and, as necessary, a prevention action plan. The contractual assurances should be accompanied by the appropriate measures to verify compliance. Finally, companies should also make investments aiming at ceasing or minimising the adverse impact to the greatest extent possible, provide targeted and proportionate support for an SMEs with which they have an established business relationship and collaborate with other entities, including, where relevant, to increase the company’s ability to bring the adverse impact to an end. |
| Text proposed by the Commission | Amendment |
|---|---|
| (40) In order to reflect the full range of options for the company in cases where actual impacts could not be addressed by the described measures, this Directive should also refer to the possibility for the company to seek to conclude a contract with the indirect business partner, with a view to achieving compliance with the company’s code of conduct or a corrective action plan, and conduct appropriate measures to verify compliance of the indirect business relationship with the contract. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (42) Companies should provide the possibility for persons and organisations to submit complaints directly to them in case of legitimate concerns regarding actual or potential human rights and environmental adverse impacts. Organisations who could submit such complaints should include trade unions and other workers’ representatives representing individuals working in the value chain concerned and civil society organisations active in the areas related to the value chain concerned where they have knowledge about a potential or actual adverse impact. Companies should establish a procedure for dealing with those complaints and inform workers, trade unions and other workers’ representatives, where relevant, about such processes. Recourse to the complaints and remediation mechanism should not prevent the complainant from having recourse to judicial remedies. In accordance with international standards, complaints should be entitled to request from the company appropriate follow-up on the complaint and to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. This access should not lead to unreasonable solicitations of companies. | (42) Companies should provide the possibility for persons, who are directly affected or have reasonable grounds to believe that they will be directly affected by an adverse impact, and organisations to submit complaints directly to them in case of legitimate concerns regarding actual or potential human rights and environmental adverse impacts. Organisations who could submit such complaints should include trade unions and other workers’ representatives representing individuals working in the value chain concerned and civil society organisations active in the areas related to the value chain concerned. Companies should establish a procedure for dealing with those complaints and inform relevant stakeholders, including workers, trade unions and other workers’ representatives, where relevant, about such processes. Recourse to the complaints and remediation mechanism should not prevent the complainant from having recourse to judicial remedies. In accordance with international standards, complaints should be entitled to request from the company appropriate follow-up on the complaint and to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. This access should not lead to unreasonable solicitations of companies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (43) Companies should monitor the implementation and effectiveness of their due diligence measures. They should carry out periodic assessments of their own operations, those of their subsidiaries and, where related to the value chains of the company, those of their established business relationships, to monitor the effectiveness of the identification, prevention, minimisation, bringing to an end and mitigation of human rights and environmental adverse impacts. Such assessments should verify that adverse impacts are properly identified, due diligence measures are implemented and adverse impacts have actually been prevented or brought to an end. In order to ensure that such assessments are up-to-date, they should be carried out at least every 12 months and be revised in-between if there are reasonable grounds to believe that significant new risks of adverse impact could have arisen. | (43) Companies should monitor the implementation and effectiveness of their due diligence measures. They should carry out periodic assessments, in consultation with relevant stakeholders, of their own operations, those of their subsidiaries and, where related to the value chains of the company, those of their business relationships, to monitor the effectiveness of the identification, prevention, minimisation, bringing to an end and mitigation of human rights and environmental adverse impacts. Such assessments should verify that adverse impacts are properly identified, due diligence measures are implemented and adverse impacts have actually been prevented or brought to an end. In order to ensure that such assessments are up-to-date, they should be carried out at least every 12 months and be revised in-between if there are reasonable grounds to believe that significant new risks of adverse impact could have arisen. |
| Text proposed by the Commission | Amendment |
|---|---|
| (44) Like in the existing international standards set by the United Nations Guiding Principles on Business and Human Rights and the OECD framework, it forms part of the due diligence requirement to communicate externally relevant information on due diligence policies, processes and activities conducted to identify and address actual or potential adverse impacts, including the findings and outcomes of those activities. The proposal to amend Directive 2013/34/EU as regards corporate sustainability reporting sets out relevant reporting obligations for the companies covered by this directive. In order to avoid duplicating reporting obligations, this Directive should therefore not introduce any new reporting obligations in addition to those under Directive 2013/34/EU for the companies covered by that Directive as well as the reporting standards that should be developed under it. As regards companies that are within the scope of this Directive, but do not fall under Directive 2013/34/EU, in order to comply with their obligation of communicating as part of the due diligence under this Directive, they should publish on their website an annual statement in a language customary in the sphere of international business. | (44) Like in the existing international standards set by the United Nations Guiding Principles on Business and Human Rights and the OECD framework, it forms part of the due diligence requirement to communicate externally relevant information on due diligence policies, processes and activities conducted to identify and address actual or potential adverse impacts, including the findings and outcomes of those activities. The proposal to amend Directive 2013/34/EU as regards corporate sustainability reporting sets out relevant reporting obligations for the companies covered by this directive. In order to avoid duplicating reporting obligations, this Directive should therefore not introduce any new reporting obligations in addition to those under Directive 2013/34/EU for the companies covered by that Directive as well as the reporting standards that should be developed under it. As regards companies that are within the scope of this Directive, but do not fall under Directive 2013/34/EU, in order to comply with their obligation of communicating as part of the due diligence under this Directive, they should publish on their website an annual statement in a language customary in the sphere of international business. This reporting should be accessible and sufficiently detailed to demonstrate the compliance of a company’s due diligence process with this Directive. The Commission should also provide for simplified reporting and identify which companies can avail of such a simplified reporting process. |
| Text proposed by the Commission | Amendment |
|---|---|
| (44a) Member States should ensure that companies effectively, safely and meaningfully engage with relevant stakeholders when fulfilling their due diligence obligations under this Directive. Such engagement should be proportionate to a company’s capability to carry out such engagement. Such engagement should be interactive, gender-sensitive, responsive and adapted to vulnerable stakeholders, where relevant, and should be taken prior to decisions being taken and on a regular basis. Such engagement should be carried out in a timely, accessible and transparent manner. |
| Text proposed by the Commission | Amendment |
|---|---|
| (46) In order to provide support and practical tools to companies or to Member State authorities on how companies should fulfil their due diligence obligations, the Commission, using relevant international guidelines and standards as a reference, and in consultation with Member States and stakeholders, the European Union Agency for Fundamental Rights, the European Environment Agency, and where appropriate with international bodies having expertise in due diligence, should have the possibility to issue guidelines, including for specific sectors or specific adverse impacts. | (46) In order to provide support and practical tools to companies or to Member State authorities on how companies should fulfil their due diligence obligations, the Commission, using relevant international guidelines and standards as a reference, and in consultation with Member States and stakeholders, the European Union Agency for Fundamental Rights, the European Environment Agency, and where appropriate with international bodies having expertise in due diligence, should issue guidelines, including for specific sectors or specific adverse impacts, in particular taking into account the needs of SMEs, and should enable financial and administrative assistance. Where relevant, the guidelines shall cover issues related to responsible purchasing; implementation of due diligence in conflict-affected areas, occupation situations, and non-self-governing territories; and responsible disengagement. |
| Text proposed by the Commission | Amendment |
|---|---|
| (47) Although SMEs are not included in the scope of this Directive, they could be impacted by its provisions as contractors or subcontractors to the companies which are in the scope. The aim is nevertheless to mitigate financial or administrative burden on SMEs, many of which are already struggling in the context of the global economic and sanitary crisis. In order to support SMEs, Member States should set up and operate, either individually or jointly, dedicated websites, portals or platforms, and Member States could also financially support SMEs and help them build capacity. Such support should also be made accessible, and where necessary adapted and extended to upstream economic operators in third countries. Companies whose business partner is an SME, are also encouraged to support them to comply with due diligence measures, in case such requirements would jeopardize the viability of the SME and use fair, reasonable, non-discriminatory and proportionate requirements vis-a-vis the SMEs. | (47) Although SMEs are not included in the scope of this Directive, they could be impacted by its provisions as contractors or subcontractors to the companies which are in the scope. The aim is nevertheless to mitigate financial or administrative burden on SMEs. In order to support SMEs, Member States should set up and operate, either individually or jointly, dedicated websites, portals or platforms, and Member States could also financially support SMEs and help them build capacity. Such support should also be made accessible, and where necessary adapted and extended to upstream economic operators in third countries. Companies whose business partner is an SME are also encouraged to support them to comply with due diligence measures, and use fair, reasonable, non-discriminatory and proportionate requirements vis-a-vis the SMEs. Each Member State should ensure that one specific portal which acts as a single point of contact, particularly for the benefit of small and medium-sized undertakings, is established in order to provide companies with guidance and relevant information about how to comply with due diligence obligations arising from this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (65) Persons who work for companies subject to due diligence obligations under this Directive or who are in contact with such companies in the context of their work-related activities can play a key role in exposing breaches of the rules of this Directive. They can thus contribute to preventing and deterring such breaches and strengthening the enforcement of this Directive. Directive (EU) 2019/1937 of the European Parliament and of the Council106 should therefore apply to the reporting of all breaches of this Directive and to the protection of persons reporting such breaches. | (65) Persons who work for companies subject to due diligence obligations under this Directive or who are in contact with such companies in the context of their work-related activities can play a key role in exposing breaches of the rules of this Directive. They can thus contribute to preventing and deterring such breaches and strengthening the enforcement of this Directive. Directive (EU) 2019/1937 of the European Parliament and of the Council should therefore apply to the reporting of all breaches of this Directive and to the protection of persons reporting such breaches. Member States should ensure that complaints can be submitted in an anonymous and confidential way and that any information published in relation to complaints should be done so in a manner that does not endanger stakeholders’ safety, including by not disclosing their identity. |
| 106 Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17). |
| Text proposed by the Commission | Amendment |
|---|---|
| (71a) The Commission should assess and report whether this Directive should be added to the list of provisions of Union law covered by Annex I of Directive (EU) 2020/1828 of the European Parliament and of the Council, in order to allow consumers to bring representative actions against infringements of the national provisions adopted pursuant to this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) on obligations for companies regarding actual and potential human rights adverse impacts and environmental adverse impacts, with respect to their own operations, the operations of their subsidiaries, and the value chain operations carried out by entities with whom the company has an established business relationship and | (a) on obligations for companies regarding actual and potential human rights adverse impacts as well as actual and potential environmental adverse impacts, with respect to their own operations, the operations of their subsidiaries, and the value chain operations carried out by entities with whom the company has a business relationship and |
| Text proposed by the Commission | Amendment |
|---|---|
| The nature of business relationships as ‘established’ shall be reassessed periodically, and at least every 12 months. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Member States shall not lay down, in their national laws, provisions diverging from those laid down in this Directive, except for Articles 22 and 25. |
| Text proposed by the Commission | Amendment |
|---|---|
| (f) ‘established business relationship’ means a business relationship, whether direct or indirect, which is, or which is expected to be lasting, in view of its intensity or duration and which does not represent a negligible or merely ancillary part of the value chain; | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (ga) ‘risk-based approach’ means a process which permits companies to manage their due diligence activities based on an analysis of relevant activities, taking account the likelihood, severity and urgency of potential or actual adverse human rights impacts and environmental impacts as well as the nature and context of the operations of the company, including geographic considerations, the characteristics of the economic sector and the extent and type of the risks relating to such potential or adverse impacts and their scale; |
| Text proposed by the Commission | Amendment |
|---|---|
| (h) ‘independent third-party verification’ means verification of the compliance by a company, or parts of its value chain, with human rights and environmental requirements resulting from the provisions of this Directive by an auditor which is independent from the company, free from any conflicts of interests, has experience and competence in environmental and human rights matters and is accountable for the quality and reliability of the audit; | (h) ‘independent third-party verification’ means verification of the compliance by a company, or parts of its value chain, with human rights and environmental requirements, resulting from the provisions of this Directive by an auditor which is independent from the company, free from any conflicts of interests, has the requisite experience and competence, including in environmental and human rights matters and is accountable for the quality and reliability of the audit; |
| Text proposed by the Commission | Amendment |
|---|---|
| (n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries, and other individuals, groups, communities or entities whose rights or interests are or could be affected by the products, services and operations of that company, its subsidiaries and its business relationships; | (n) ‘stakeholders’ means the company’s employees, the employees of its subsidiaries, and other individuals, groups, communities, entities, civil society organisations, trade unions, workers representatives or organisations promoting, protecting and defending, human rights and the environment, whose rights or interests are or could be affected by adverse human rights impacts and adverse environmental impacts arising from the products, services and operations of that company, its subsidiaries and its business relationships; |
| Text proposed by the Commission | Amendment |
|---|---|
| (q) ‘appropriate measure’ means a measure that is capable of achieving the objectives of due diligence, commensurate with the degree of severity and the likelihood of the adverse impact, and reasonably available to the company, taking into account the circumstances of the specific case, including characteristics of the economic sector and of the specific business relationship and the company’s influence thereof, and the need to ensure prioritisation of action. | (q) ‘appropriate measure’ means a proportionate measure that is capable of achieving the objectives of risk-based due diligence and is reasonably available to the company and effectively aims to address the adverse impact, commensurate with the degree of severity, the nature, urgency and the likelihood of the adverse impact and the level of the company’s involvement in the potential adverse impacts, taking into account the circumstances of the specific case, including characteristics of the economic sector and of the specific business relationship and the company’s influence thereof, and the need to ensure prioritisation of action. |
| Text proposed by the Commission | Amendment |
|---|---|
| (qa) ‘force majeure’ means an abnormal and unforeseeable event that lies outside the control of and cannot be avoided in spite of the exercise of all due care. |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) preventing and mitigating potential adverse impacts, and bringing actual adverse impacts to an end and minimising their extent in accordance with Articles 7 and 8; | (c) preventing potential adverse impacts with reasonable best efforts, mitigating and bringing actual adverse impacts to an end and minimising their extent in accordance with Articles 7 and 8; |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) monitoring the effectiveness of their due diligence policy and measures in accordance with Article 10; | (e) monitoring and assessing the effectiveness of their due diligence policy and measures in accordance with Article 10; |
| Text proposed by the Commission | Amendment |
|---|---|
| (f) publicly communicating on due diligence in accordance with Article 11. | (f) disclosing relevant information and publicly communicating on due diligence in accordance with Article 11. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Member States shall ensure that companies conduct due diligence as laid down in Articles 5 to 11 on the basis of a risk-based approach. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that companies integrate due diligence into all their corporate policies and have in place a due diligence policy. The due diligence policy shall contain all of the following: | 1. Member States shall ensure that companies integrate due diligence into all their corporate policies and have in place a due diligence policy. The due diligence policy shall be proportionate and risk-based and shall contain all of the following: |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) a description of the company’s approach, including in the long term, to due diligence; | (a) a description of the company’s approach, including in the short, medium and long term, to due diligence; |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) a code of conduct describing rules and principles to be followed by the company’s employees and subsidiaries; | (b) a code of conduct describing rules and principles to be followed by the company’s employees and subsidiaries across its own operations; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) a description of the processes put in place to implement due diligence, including the measures taken to verify compliance with the code of conduct and to extend its application to established business relationships. | (c) a description of the processes put in place to implement due diligence, including the measures taken to verify compliance with the code of conduct, which may include tools, methodology, objectives and timeline of such measures, and to extend its application to business relationships, in accordance with a risk-based approach. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ca) a description of the company’s approach to providing meaningful engagement with stakeholders in accordance with Article 11a. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Member States shall ensure that the companies update their due diligence policy annually. | 2. Member States shall ensure that the companies review and update their due diligence policy annually or when there are reasonable grounds to believe that significant new occurrences of adverse impacts have arisen. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that companies take appropriate measures to identify actual and potential adverse human rights impacts and adverse environmental impacts arising from their own operations or those of their subsidiaries and, where related to their value chains, from their established business relationships, in accordance with paragraph 2, 3 and 4. | 1. Member States shall ensure that companies take appropriate measures to identify, in accordance with a risk-based approach, actual and potential adverse human rights impacts and actual and potential adverse environmental impacts arising from their own operations or those of their subsidiaries and, where related to their value chains, from their business relationships, in accordance with paragraph 2, 3 and 4. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1a. For the purpose of fulfilling the obligation in paragraph 1, companies may map all areas of their own operations, those of their subsidiaries and those of their business partners and may disclose relevant information on the basis of this mapping. Based on the results of that mapping, companies may carry out an in-depth assessment of the areas where adverse impacts were identified to be most likely to be present or most significant. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1b. Member States shall ensure that in particular for companies operating in one of the sectors referred to in Article 2(1)(b), appropriate measures shall also target the risks that are specific to that sector. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. By way of derogation from paragraph 1, companies referred to in Article 2(1), point (b), and Article 2(2), point (b), shall only be required to identify actual and potential severe adverse impacts relevant to the respective sector mentioned in Article 2(1), point (b). | 2. By way of derogation from paragraph 1 of this Article, companies referred to in Article 2(1), point (b), and Article 2(2), point (b), shall only be required to take appropriate measures to identify actual and potential severe adverse impacts relevant to the respective sector mentioned in Article 2(1), point (b). |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Member States shall ensure that, for the purposes of identifying the adverse impacts referred to in paragraph 1 based on, where appropriate, quantitative and qualitative information, companies are entitled to make use of appropriate resources, including independent reports and information gathered through the complaints procedure provided for in Article 9. Companies shall, where relevant, also carry out consultations with potentially affected groups including workers and other relevant stakeholders to gather information on actual or potential adverse impacts. | 4. Member States shall ensure that, for the purposes of identifying the adverse impacts referred to in paragraph 1 based on, where appropriate, quantitative and qualitative information, companies are entitled to make use of appropriate resources, including independent reports and information gathered through the complaints procedure provided for in Article 9. Companies shall, where relevant, also carry out effective and meaningful consultations with potentially affected groups including workers and trade unions and other relevant stakeholders to gather information on actual or potential adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4a. Companies shall establish a prioritisation strategy in the event that they are not in a position to prevent or mitigate all identified adverse impacts or potential adverse impacts simultaneously. Once the most significant impacts have been identified and dealt with, the company shall address less significant impacts. Companies may in that priorisation strategy consider the level of severity, likelihood and urgency of the different adverse impacts on human rights and the environment, the nature and context of the operations of the company, including geographic considerations, the extent and type of the risks including any new or emerging risks, their scale and how irremediable they might be, and if necessary, use the prioritisation policy to address them. When prioritising their response to risks to human rights, companies shall treat the severity of an adverse impact, such as where a delayed response would make the impact irremediable, as the predominant factor. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that companies take appropriate measures to prevent, or where prevention is not possible or not immediately possible, adequately mitigate potential adverse human rights impacts and adverse environmental impacts that have been, or should have been, identified pursuant to Article 6, in accordance with paragraphs 2, 3, 4 and 5 of this Article. | 1. Member States shall ensure that companies take appropriate, proportionate and risk-based measures to prevent, or where prevention is not possible or not immediately possible, adequately mitigate potential adverse human rights impacts and adverse environmental impacts, arising from own operations, subsidiaries and business relationships, that have been, or should have been, identified pursuant to Article 6, taking into account the level of companies’ involvement in the potential adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) where necessary due to the nature or complexity of the measures required for prevention, develop and implement a prevention action plan, with reasonable and clearly defined timelines for action and qualitative and quantitative indicators for measuring improvement. The prevention action plan shall be developed in consultation with affected stakeholders; | (a) where necessary due to the nature or complexity of the measures required for prevention, develop and implement a prevention action plan, with reasonable and clearly defined timelines for action or appropriate measures and qualitative and quantitative indicators for measuring improvement. The prevention action plan shall be developed in consultation with affected stakeholders and may take account of independent reports and information gathered through the complaints mechanisms provided for in Article 9; |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) seek contractual assurances from a business partner with whom it has a direct business relationship that it will ensure compliance with the company’s code of conduct and, as necessary, a prevention action plan, including by seeking corresponding contractual assurances from its partners, to the extent that their activities are part of the company’s value chain (contractual cascading). When such contractual assurances are obtained, paragraph 4 shall apply; | (b) seek contractual or other assurances from a business partner with whom it has a direct business relationship that it will ensure compliance with the company’s code of conduct and, as necessary, a prevention action plan. When such contractual assurances are obtained, paragraph 4 shall apply; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) make necessary investments, such as into management or production processes and infrastructures, to comply with paragraph 1; | (c) make necessary investments, such as into management or production processes, capacity building, joint prevention and mitigation measures and infrastructures, to comply with paragraph 1; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ca) update business strategies, where necessary, including adequate trading, procurement, purchasing and pricing practices, in order to prevent potential adverse impacts; |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) provide targeted and proportionate support for an SME with which the company has an established business relationship, where compliance with the code of conduct or the prevention action plan would jeopardise the viability of the SME; | (d) provide targeted and proportionate support for an SME, such as loans or financing, with which the company has a business relationship, to ensure compliance with the code of conduct or the prevention action plan; |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. As regards potential adverse impacts that could not be prevented or adequately mitigated by the measures in paragraph 2, the company may seek to conclude a contract with a partner with whom it has an indirect relationship, with a view to achieving compliance with the company’s code of conduct or a prevention action plan. When such a contract is concluded, paragraph 4 shall apply. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| As regards potential adverse impacts within the meaning of paragraph 1 that could not be prevented or adequately mitigated by the measures in paragraphs 2, 3 and 4, the company shall be required to refrain from entering into new or extending existing relations with the partner in connection with or in the value chain of which the impact has arisen and shall, where the law governing their relations so entitles them to, take the following actions: | As regards potential adverse impacts within the meaning of paragraph 1 that could not be prevented or adequately mitigated by the measures in paragraphs 2, 3 and 4, because mitigation is not possible or acceptable, or there is no reasonable prospect of change, the company shall be required to refrain from entering into new or extending existing relations with the partner in connection with or in the value chain of which the impact has arisen and shall, where the law governing their relations so entitles them to, take the following actions: |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) temporarily suspend commercial relations with the partner in question, while pursuing prevention and minimisation efforts, if there is reasonable expectation that these efforts will succeed in the short-term; | (a) temporarily suspend commercial relations with the partner in question, while pursuing prevention and mitigation efforts, if there is reasonable expectation that these efforts will succeed in the short-term; |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) terminate the business relationship with respect to the activities concerned if the potential adverse impact is severe. | (b) terminate the business relationship with respect to the activities concerned if the potential adverse impact is severe and if the conditions for temporary suspension under point (a), such as mitigation, are not met. |
| Text proposed by the Commission | Amendment |
|---|---|
| The company shall engage in a timely manner with stakeholders impacted by the decision to suspend or terminate the business relationship before taking such decision, and shall assess the consequences related to the suspension or termination of the relationship and any potential adverse impacts that may arise. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws. | Member States shall provide for the availability of an option to suspend or terminate the business relationship in contracts governed by their laws. |
| Text proposed by the Commission | Amendment |
|---|---|
| Companies shall disengage as a last resort only, particular account being taken of the fact that disengagement may exacerbate adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| By way of derogation from the first sub paragraph, when a force majeure occurs that severely impacts a company’s value chain operations, the company shall not be required to suspend or terminate a business relationship or be prevented from entering new or extending existing business relationships for no longer than 6 months in order to fulfil its contractual obligations towards other trading partners. |
| Text proposed by the Commission | Amendment |
|---|---|
| Companies shall, without delay, take all reasonable measures to ensure the re-organisation of their value chains and find alternative means for the provision of the affected goods or services, in order to be able to comply with the first sub paragraph as quickly as possible. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 7a | |
| Group level due diligence | |
| 1. Member States shall ensure that parent companies falling under the scope of this Directive may fulfil the obligations provided for in Articles 5 to 11 and Article 15(1) and (2) on behalf of companies which are their subsidiaries and which fall under the scope of this Directive. | |
| 2. A parent company shall only be able to fulfil obligations on behalf of subsidiaries in accordance with the first paragraph if all the following conditions are satisfied: | |
| (a) the subsidiary provides all the necessary information to and cooperates with its parent company to fulfil the obligations resulting from this Directive; | |
| (b) the subsidiary abides by its parent company's due diligence policy accordingly adapted to ensure that the obligations laid down in Article 5(1) are fulfilled in respect of the subsidiary; | |
| (c) the subsidiary integrates due diligence into all its corporate policies in accordance with Article 5. | |
| Group level due diligence as set out in this Article shall not absolve the subsidiary of its individual responsibility and obligations to perform due diligence in accordance with this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that companies take appropriate measures to bring actual adverse impacts that have been, or should have been, identified pursuant to Article 6 to an end, in accordance with paragraphs 2 to 6 of this Article. | 1. Member States shall ensure that companies take appropriate measures to bring actual adverse impacts that have been, or should have been, identified pursuant to Article 6 to an end, in accordance with paragraphs 2 to 6 of this Article, taking into account the level of companies’ involvement in the actual adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Where the adverse impact cannot be brought to an end, Member States shall ensure that companies minimise the extent of such an impact. | 2. Where the adverse impact cannot be brought to an end, Member States shall ensure that companies minimise the extent of such an impact, while continuing to pursue efforts to bring the adverse impact to an end. |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) where necessary due to the fact that the adverse impact cannot be immediately brought to an end, develop and implement a corrective action plan with reasonable and clearly defined timelines for action and qualitative and quantitative indicators for measuring improvement. Where relevant, the corrective action plan shall be developed in consultation with stakeholders; | (b) where necessary due to the fact that the adverse impact cannot be immediately brought to an end, develop and implement a corrective action plan, which includes measures, with reasonable and clearly defined timelines for action and qualitative and quantitative indicators for measuring improvement. The action plan shall be proportionate to the significance and scale of the adverse impact and to the contribution of the company’s conduct to the adverse impact. Where relevant, the corrective action plan shall be developed in through meaningful consultation and engagement with relevant stakeholders; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) seek contractual assurances from a direct partner with whom it has an established business relationship that it will ensure compliance with the code of conduct and, as necessary, a corrective action plan, including by seeking corresponding contractual assurances from its partners, to the extent that they are part of the value chain (contractual cascading). When such contractual assurances are obtained, paragraph 5 shall apply. | (c) seek contractual or other assurances from a direct partner with whom it has an established business relationship that it will ensure compliance with the code of conduct and, as necessary, a corrective action plan. When such contractual assurances are obtained, paragraph 5 shall apply. |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) make necessary investments, such as into management or production processes and infrastructures to comply with paragraphs 1, 2 and 3; | (d) make necessary investments, such as into management or production processes, capacity building, joint prevention and mitigation measures and infrastructures to comply with paragraphs 1, 2 and 3; |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) update business strategies, where necessary, including adequate trading, procurement, purchasing and pricing practices, in order to prevent potential adverse impacts; |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) provide targeted and proportionate support for an SME with which the company has an established business relationship, where compliance with the code of conduct or the corrective action plan would jeopardise the viability of the SME; | (e) provide targeted and proportionate support for an SME with which the company has an business relationship; |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. As regards actual adverse impacts that could not be brought to an end or adequately mitigated by the measures in paragraph 3, the company may seek to conclude a contract with a partner with whom it has an indirect relationship, with a view to achieving compliance with the company’s code of conduct or a corrective action plan. When such a contract is concluded, paragraph 5 shall apply. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) temporarily suspend commercial relationships with the partner in question, while pursuing efforts to bring to an end or minimise the extent of the adverse impact, or | (a) temporarily suspend commercial relationships with the partner in question, while pursuing efforts to bring to an end or mitigate the extent of the adverse impact, or |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) terminate the business relationship with respect to the activities concerned, if the adverse impact is considered severe. | (b) terminate the business relationship with respect to the activities concerned, if the adverse impact is considered severe or if the conditions for temporary suspension under point (a), such as mitigation, are not met. |
| Text proposed by the Commission | Amendment |
|---|---|
| The company shall engage in a timely manner with stakeholders impacted by the decision to suspend or terminate the business relationship before taking such decision, and shall assess the consequences related to the suspension or termination of the relationship and any potential adverse impacts that may arise. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall provide for the availability of an option to terminate the business relationship in contracts governed by their laws. | Member States shall provide for the availability of an option to suspend or terminate the business relationship in contracts governed by their laws. |
| Text proposed by the Commission | Amendment |
|---|---|
| Companies shall disengage as a last resort only, particular account being taken of the fact that disengagement may exacerbate adverse impacts. |
| Text proposed by the Commission | Amendment |
|---|---|
| By way of derogation from the first sub paragraph, when a force majeure occurs that severely impacts a company’s value chain operations, the company shall not be required to suspend or terminate a business relationship or be prevented from entering new or extending existing business relationships for no longer than 6 months in order to fulfil its contractual obligations towards other trading partners. Companies shall, without delay, take all reasonable measures to ensure the re-organisation of their value chains and find alternative means for the provision of the affected goods or services, in order to be able to comply with the first sub paragraph as quickly as possible. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to submit complaints to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and adverse environmental impacts with respect to their own operations, the operations of their subsidiaries and their value chains. | 1. Member States shall ensure that companies provide the possibility for persons and organisations listed in paragraph 2 to easily submit complaints and early warnings to them where they have legitimate concerns regarding actual or potential adverse human rights impacts and actual and potential adverse environmental impacts with respect to their own operations, the operations of their subsidiaries and entities with which the company has a business relationship in their value chains. The complaintshall be based on objective facts and reasonably documented. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Member States shall ensure that the complaints may be submitted by: | 2. Member States shall ensure that the complaints mechanism referred to in paragraph 1 is safe, equitable, accessible and transparent and that complaints may be submitted by: |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) persons who are affected or have reasonable grounds to believe that they might be affected by an adverse impact, | (a) persons who are directly affected or have reasonable grounds to believe that they will be directly affected by an adverse impact, |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) trade unions and other workers’ representatives representing individuals working in the value chain concerned, | (b) trade unions and other workers’ representatives representing individuals working throughout the value chain concerned that are affected by an adverse impact or have reasonable grounds to believe that they will be affected by an adverse impact, |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) civil society organisations active in the areas related to the value chain concerned. | (c) civil society organisations active in the areas related to the value chain concerned, concerning persons who are affected or have reasonable grounds to believe that they will be affected by an adverse impact. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. Member States shall ensure that the companies establish a procedure for dealing with complaints referred to in paragraph 1, including a procedure when the company considers the complaint to be unfounded, and inform the relevant workers and trade unions of those procedures. Member States shall ensure that where the complaint is well-founded, the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of Article 6. | 3. Member States shall ensure that the companies establish a safe procedure for dealing with complaints referred to in paragraph 1, including a procedure when the company considers the complaint to be unfounded, and inform the relevant stakeholders, including workers and trade unions of those procedures. Member States shall ensure that where the complaint is well-founded, the adverse impact that is the subject matter of the complaint is deemed to be identified within the meaning of Article 6. Member States shall ensure that complaints can be submitted in an anonymous and confidential way. |
| Member States shall ensure that any information published in relation to complaints shall be done so in a manner that does not endanger the stakeholders’ safety, including by not disclosing their identity. |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) to meet with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. | (b) to engage with the company’s representatives at an appropriate level to discuss potential or actual severe adverse impacts that are the subject matter of the complaint. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ba) to receive timely and effective information on the steps and actions taken in the context of a specific complaint that has been submitted. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall ensure that companies carry out periodic assessments of their own operations and measures, those of their subsidiaries and, where related to the value chains of the company, those of their established business relationships, to monitor the effectiveness of the identification, prevention, mitigation, bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. Such assessments shall be based, where appropriate, on qualitative and quantitative indicators and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. The due diligence policy shall be updated in accordance with the outcome of those assessments. | Member States shall ensure that companies carry out periodic assessments of their own operations and measures, those of their subsidiaries and, where related to the value chains of the company, those of their established business relationships, to monitor the effectiveness of the identification, prevention, mitigation, bringing to an end and minimisation of the extent of human rights and environmental adverse impacts. Such assessments shall be based, where appropriate, on qualitative and quantitative indicators, on meaningful engagement with relevant stakeholders and be carried out at least every 12 months and whenever there are reasonable grounds to believe that significant new risks of the occurrence of those adverse impacts may arise. For companies operating in one of the sectors referred to in Article 2(1)(b), the assessments shall also provide detail with regards to the risks that are specific to that sector. The due diligence policy shall be updated in accordance with the outcome of those assessments. Member States shall ensure that companies disclose relevant information on the outcome of these assessments in accordance with Article 11. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall ensure that companies that are not subject to reporting requirements under Articles 19a and 29a of Directive 2013/34/EU report on the matters covered by this Directive by publishing on their website an annual statement in a language customary in the sphere of international business. The statement shall be published by 30 April each year, covering the previous calendar year. | Member States shall ensure that companies that are not subject to reporting requirements under Articles 19a and 29a of Directive 2013/34/EU report on the matters covered by this Directive by publishing on their website an annual statement that meets the requirements of this Directive in a language customary in the sphere of international business, in an accessible and timely manner. This reporting should be accessible, and sufficiently detailed to demonstrate the compliance of a company’s due diligence process with this Directive. The statement shall be published by 30 April each year, covering the previous calendar year. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall adopt delegated acts in accordance with Article 28 concerning the content and criteria for such reporting under paragraph 1, specifying information on the description of due diligence, potential and actual adverse impacts and actions taken on those. | The Commission shall adopt delegated acts in accordance with Article 28 concerning the content and criteria for such reporting under paragraph 1, specifying information on the description of due diligence, potential and actual adverse impacts and actions taken on those, as well as related information in order to support companies, their subsidiaries and business partners operating in developing countries to identify, prevent and effectively address actual or potential adverse impacts on human rights and the environment. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall ensure that simplified reporting is possible and shall develop procedures for such simplified reporting and identify which companies can avail of a simplified reporting process in line with the risk-based approach, as part of these delegated acts. Companies wishing to avail of the simplified reporting process shall seek approval from the relevant national competent authority. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission may also provide for the conditions under which companies referred to in paragraph 1 may rely on the consolidated reporting of the group to which they belong in order to fulfil their reporting requirements under this Article. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 11a | |
| Stakeholder Engagement | |
| Member States shall ensure that companies effectively, safely and meaningfully engage stakeholders when fulfilling their obligations pursuant to Articles 4 to 11. The Commission shall adopt guidelines on stakeholder engagement. |
| Text proposed by the Commission | Amendment |
|---|---|
| In order to provide support to companies or to Member State authorities on how companies should fulfil their due diligence obligations, the Commission, in consultation with Member States and stakeholders, the European Union Agency for Fundamental Rights, the European Environment Agency, and where appropriate with international bodies having expertise in due diligence, may issue guidelines, including for specific sectors or specific adverse impacts. | In order to provide support to companies or to Member State authorities on how companies should fulfil their due diligence obligations, the Commission, in consultation with Member States, industry and relevant stakeholders, the European Union Agency for Fundamental Rights, the European Environment Agency, and where appropriate with international bodies having expertise in due diligence, shall issue general as well as sector-specific and impact-specific guidelines. In particular, those guidelines shall facilitate compliance of all companies and their business partners that come within the scope of this Directive with the requirements of this Directive. The guidelines shall particularly take into account SMEs’ needs and shall enable administrative and financial assistance. |
| Text proposed by the Commission | Amendment |
|---|---|
| The guidelines shall help companies to fulfil their due diligence obligations in accordance with Articles 6 to 11, by providing guidance on how the requirements under different Union acts could be fulfilled most efficiently, to ensure a level playing field within the Union and ensure consistent implementation of this Directive. Those guidelines shall be published before the entry into force of this Directive and be regularly reviewed and updated, taking into account the latest developments in the sectors concerned. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall, in order to provide information and support to companies and the partners with whom they have established business relationships in their value chains in their efforts to fulfil the obligations resulting from this Directive, set up and operate individually or jointly dedicated websites, platforms or portals. Specific consideration shall be given, in that respect, to the SMEs that are present in the value chains of companies. | 1. Member States shall, in order to provide information and support to companies and the partners with whom they have business relationships in their value chains in their efforts to comply with this Directive, set up and operate individually or jointly dedicated websites, platforms or portals. Such information, advice and support shall be given, in that respect, to the SMEs, in particular, that are present in the value chains of companies and tailored to their specific needs. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Without prejudice to applicable State aid rules, Member States may financially support SMEs. | 2. Member States may financially support SMEs in order to help them to comply with due diligence requirements. Furthermore, Member States may support stakeholders to exercise their rights under this Directive. This may include the establishment of dedicated websites, platforms or portals. This paragraph is without prejudice to applicable State Aid rules. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The Commission may complement Member States’ support measures building on existing Union action to support due diligence in the Union and in third countries and may devise new measures, including facilitation of joint stakeholder initiatives to help companies fulfil their obligations. | 3. The Commission shall, including in view of ensuring consistency, complement Member States’ support measures building on existing Union action to support due diligence in the Union and in third countries and may devise new measures, including facilitation of joint stakeholder initiatives to help companies fulfil their obligations. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in Articles 5 to 11 of this Directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. The Commission and the Member States may facilitate the dissemination of information on such schemes or initiatives and their outcome. The Commission, in collaboration with Member States, may issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. | 4. Companies may rely on industry schemes and multi-stakeholder initiatives to support the implementation of their obligations referred to in Articles 5 to 11 of this Directive to the extent that such schemes and initiatives are appropriate to support the fulfilment of those obligations. The Commission and the Member States shall facilitate the dissemination of information on such schemes or initiatives and their outcome. The Commission, in collaboration with Member States and relevant stakeholders, shall issue guidance for assessing the fitness of industry schemes and multi-stakeholder initiatives. The Commission shall develop a system for formally recognising industry schemes and multi-stakeholder initiatives. The criteria for assessing the fitness of an industry scheme shall include the inclusion of the perspectives of civil society in audits and the steering of the standards and complaints procedure. Compliance with recognised industry schemes and multi-stakeholder initiatives shall contribute to ensuring compliance with the due diligence requirements under Articles 5 to 11. The Commission shall publish a schedule of recognised industry schemes and multi-stakeholder initiatives no later than one year after the entry into force of this Directive, and shall keep that schedule up to date. Reliance on industry schemes and multi-stakeholder initiatives shall not absolve the company of its individual responsibility and obligations to perform due diligence in accordance with this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 14a | |
| Single Point of Contact | |
| 1. Each Member State shall designate a national single point of contact on corporate sustainability due diligence. Member States may assign this role to an existing authority. Where a Member State designates only one competent authority, that competent authority may also be the single point of contact. | |
| 2. Companies may seek guidance and obtain further support and information about how best to fulfil their due diligence obligations through this single point of contact. Such information, advice and support shall be practical and tailored to the specific needs of SMEs in particular. | |
| 3. The single point of contact may also exercise a liaison function to ensure cross-border cooperation of Member State authorities and with the relevant authorities in other Member States via cooperation with the European Supervisory Network established in Article 21. | |
| 4. The Commission shall coordinate the Member State initiatives referred to in paragraph 1 and shall provide a single portal that is easily accessible in all official languages of the EU. On that portal, the Commission shall also provide appropriate information on the global human rights and environmental situation, focusing on the sectors referred to in Article 2(1)(b) and (2)(b). |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Member States shall ensure that each company empowers its authorised representative to receive communications from supervisory authorities on all matters necessary for compliance with and enforcement of national provisions transposing this Directive. Companies shall be required to provide their authorised representative with the necessary powers and resources to cooperate with supervisory authorities. | 4. Member States shall ensure that each company empowers its authorised representative to receive communications directly and swiftly from supervisory authorities on all matters necessary for compliance with and enforcement of national provisions transposing this Directive. Companies shall be required to provide their authorised representative with the necessary powers and resources to cooperate effectively with supervisory authorities. |
| Text proposed by the Commission | Amendment |
|---|---|
| One supervisory authority shall serve also as a single point of contact for companies and economic operators in line with Article 14a. |
| Text proposed by the Commission | Amendment |
|---|---|
| 6. By the date indicated in Article 30(1), point (a), Member States shall inform the Commission of the names and contact details of the supervisory authorities designated pursuant to this Article, as well as of their respective competence where there are several designated supervisory authorities. They shall inform the Commission of any changes thereto. | 6. By the date indicated in Article 30(1), point (a), Member States shall inform the Commission of the names and contact details of the supervisory authorities and, when applicable, the respective competences of those authorities designated pursuant to this Article, as well as of their respective competence where there are several designated supervisory authorities. They shall inform the Commission of any changes thereto. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7a. Member States shall ensure that supervisory authorities have the appropriate knowledge, experience and skills in relation to human rights, business management environment and climate to perform their duties in the context of this Directive and exercise their powers. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7b. Member States shall ensure that supervisory authorities publish and make available an annual report detailing relevant activities, future work plan and priorities and, where appropriate, information on sanctions and decisions. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Supervisory authorities shall carry out their activities in line with the principle of proportionality and shall take due account of the risk-based approach to due diligence for companies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) to adopt interim measures to avoid the risk of severe and irreparable harm. | (c) to adopt interim measures to avoid the risk of severe or irreparable harm. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall ensure that those procedures guarantee the safety of those persons, including by ensuring that concerns and information the disclosure of which could be harmful to the person concerned remain anonymous and confidential. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The supervisory authority shall, as soon as possible and in accordance with the relevant provisions of national law and in compliance with Union law, inform the person referred to in paragraph 1 of the result of the assessment of their substantiated concern and shall provide the reasoning for it. | 4. The supervisory authority shall, as soon as possible and in accordance with the relevant provisions of national law and in compliance with Union law, inform the person referred to in paragraph 1 of the result of the assessment of their substantiated concern, of its decisions, and shall provide the reasoning for it. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall ensure that Supervisory Authorities establish easily accessible channels for receiving substantiated concerns. Such systems should be made available in relevant languages and at no cost. Any such procedure shall be fair, equitable, timely and not prohibitively expensive as well as, where appropriate, provide adequate and effective remedies. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this Directive, and shall take all measures necessary to ensure that they are implemented. The sanctions provided for shall be effective, proportionate and dissuasive. | 1. Member States shall lay down the rules on sanctions applicable to infringements of national provisions adopted pursuant to this Directive, and shall take all measures necessary to ensure that they are implemented. The sanctions provided for shall be effective, proportionate and dissuasive. Member States shall take in due account the exchange of information held within the European Network of Supervisory Authority to ensure that sanctions are harmonised within the Union. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. In deciding whether to impose sanctions and, if so, in determining their nature and appropriate level, due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority, any investments made and any targeted support provided pursuant to Articles 7 and 8, as well as collaboration with other entities to address adverse impacts in its value chains, as the case may be. | 2. In deciding whether to impose sanctions and, if so, in determining their nature and appropriate level, due account shall be taken of the company’s efforts to comply with any remedial action required of them by a supervisory authority, any investments made and any targeted support provided pursuant to Articles 7 and 8, possible cumulative effects from other sanctions already imposed on the company as well as collaboration with other entities to address adverse impacts in its value chains, as the case may be. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall set up a European Network of Supervisory Authorities, composed of representatives of the supervisory authorities. The Network shall facilitate the cooperation of the supervisory authorities and the coordination and alignment of regulatory, investigative, sanctioning and supervisory practices of the supervisory authorities and, as appropriate, sharing of information among them. | The Commission shall set up a European Network of Supervisory Authorities, composed of representatives of the supervisory authorities. The Network shall serve as a platform for cooperation of the supervisory authorities and the coordination and alignment of regulatory, investigative, sanctioning and supervisory practices of the supervisory authorities and, as appropriate, sharing of information among them, as well as disclosing relevant annual activities of the Network. In particular, the Network shall facilitate the development of a harmonised approach on sanctions applicable for infringements of this regulation, including by determining, without prejudice to national criminal law, common range and common criteria for penalties. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Supervisory authorities that are not the single point of contact in a Member State and conduct activities in accordance with this Directive shall share relevant information with the single point of contact as a means of ensuring that the single point of contact has the necessary information to perform its tasks. |
| Text proposed by the Commission | Amendment |
|---|---|
| No later than … [OP please insert the date = 7 years after the date of entry into force of this Directive], the Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive. The report shall evaluate the effectiveness of this Directive in reaching its objectives and assess the following issues: | By … [OP please insert the date = 7 years after the date of entry into force of this Directive], and every three years thereafter, the Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive. The report shall evaluate the effectiveness of this Directive in reaching its objectives and assess the following issues: |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) whether legislative changes need to be adopted; |
| Text proposed by the Commission | Amendment |
|---|---|
| (db) the involvement of stakeholders throughout the relevant due diligence processes; |
| Text proposed by the Commission | Amendment |
|---|---|
| (dc) the convergence and divergence between Member States in national legislation following the implementation of this Directive; |
| Text proposed by the Commission | Amendment |
|---|---|
| By ... [3 years after the date of entry into force of this Directive], the Commission shall review the impact of this Directive, including the associated indirect costs and the economic, social and environmental effects thereof, on SMEs and accompanied by an account and assessment of the effectiveness of the different measures and tools for support provided to SMEs by the Commission and Member States. |
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Procedure – committee asked for opinion 1 block
| Title | Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937 | ||
| References | COM(2022)0071 – C9-0050/2022 – 2022/0051(COD) | ||
| Committee responsible Date announced in plenary | JURI 4.4.2022 | ||
| Opinion by Date announced in plenary | IMCO 4.4.2022 | ||
| Rapporteur for the opinion Date appointed | Deirdre Clune 21.4.2022 | ||
| Discussed in committee | 26.10.2022 | 29.11.2022 | 8.12.2022 |
| Date adopted | 2.3.2023 | ||
| Result of final vote | +: –: 0: | 23 15 0 | |
| Members present for the final vote | Alex Agius Saliba, Andrus Ansip, Adam Bielan, Anna Cavazzini, Deirdre Clune, David Cormand, Maria Grapini, Svenja Hahn, Krzysztof Hetman, Eugen Jurzyca, Arba Kokalari, Andrey Kovatchev, Maria-Manuel Leitão-Marques, Adriana Maldonado López, Beata Mazurek, Leszek Miller, Anne-Sophie Pelletier, René Repasi, Andreas Schwab, Tomislav Sokol, Róża Thun und Hohenstein, Marion Walsmann, Marco Zullo | ||
| Substitutes present for the final vote | Clara Aguilera, Marc Angel, Vlad-Marius Botoş, Jordi Cañas, Christian Doleschal, Malte Gallée, Ivars Ijabs, Katrin Langensiepen, Tsvetelina Penkova, Romana Tomc, Kosma Złotowski | ||
| Substitutes under Rule 209(7) present for the final vote | Patrick Breyer, José Manuel Fernandes, Ljudmila Novak, Javier Zarzalejos |
Final vote by roll call in committee asked for opinion 3 blocks
23 · For
- ECR
- Adam Bielan, Eugen Jurzyca, Beata Mazurek, Kosma Złotowski
- EPP
- Deirdre Clune, Christian Doleschal, José Manuel Fernandes, Krzysztof Hetman, Arba Kokalari, Andrey Kovatchev, Ljudmila Novak, Andreas Schwab, Tomislav Sokol, Romana Tomc, Marion Walsmann, Javier Zarzalejos
- Renew
- Andrus Ansip, Vlad-Marius Botoş, Jordi Cañas, Svenja Hahn, Ivars Ijabs, Róża Thun und Hohenstein, Marco Zullo
15 · Against
- S&D
- Alex Agius Saliba, Clara Aguilera, Marc Angel, Maria Grapini, Maria-Manuel Leitão-Marques, Adriana Maldonado López, Leszek Miller, Tsvetelina Penkova, René Repasi
- The Left
- Anne-Sophie Pelletier
- Greens
- Patrick Breyer, Anna Cavazzini, David Cormand, Malte Gallée, Katrin Langensiepen
Connections
The dossier, the decisions on this text and its other versions.
No connections found for this item.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Official source
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2023). “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”. Text, 3 March 2023. docId IMCO-AD-736656. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/IMCO-AD-736656 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/IMCO-AD-736656_EN.html. Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-imco-ad-736656,
author = {{European Parliament}},
title = {{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}},
year = {2023},
date = {2023-03-03},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/IMCO-AD-736656}},
url = {https://news.eu-parl.st-solutions.dev/texts/IMCO-AD-736656},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId IMCO-AD-736656. Official source: https://www.europarl.europa.eu/doceo/document/IMCO-AD-736656\_EN.html. Data: European Parliament Open Data (CC BY 4.0)}
}