Broad support for the CSDDD
Based on internationally accepted standards on Responsible Business Conduct, the EU has developed legislation over the past years. The Corporate Sustainability Due Diligence Directive (CSDDD) is set to level the playing field in the internal market in this regard. The CSDDD was adopted in summer 2024 and revised through the «Omnibus» process in 2025. This website reflects the wide range of large companies, SMEs, civil society organizations, trade unions and other stakeholders that called for an effective and ambitious directive and implementation. The revised directive is entering into force on March 18th 2026. It is now to be transposed by EU Member States into national law by July 2028 and implemented by companies no later than July 2029.
Political Statement
Final changes to the CSDDD («Omnibus I») published in Official Journal of the EU
European Union
Experts Statement
BHR professionals’ call to preserve a strong CSDDD in trilogue
European Union- civil liability
- climate duties
- company scope
- risk-based approach aligned with UNGP/OECD
Business Statement
«From Belém to Brussels – (…) there have been bumps and hurdles on the road, with trade groups and corporate interests successfully lobbying for the weakening of the EU’s corporate sustainability due diligence directive (CSDDD)»
European Union- climate duties
Experts Statement
«In geopolitical terms, watering down [the CSDDD] is a huge step backwards as the EU is getting rid of a comprehensive tool that could secure its global influence, make its values credible and increase resilience.»
European Union- risk-based approach aligned with UNGP/OECD
Political Statement
«In the coming days, Europe will choose either to lead the global sustainable finance system or step back as negotiations between the EU parliament, the European Commission and the Council of the EU conclude. This decision will determine who sets the standards for transparency, climate transition finance and corporate accountability for European companies — and whether the EU remains a rulemaker or becomes a rule taker in a system shaped elsewhere. The question is not only about sustainability, it is about competitiveness and sovereignty.»
European Union- climate duties
Experts Statement
52 legal academics advise to maintain Climate Transition Plans (Article 22 CSDDD) in full
European Union- climate duties
International Organisation Statement
UN High Commissioner for Human Rights Volker Türk urges EU to ensure revised CSDDD does not depart from key human rights principles
European Union- risk-based approach aligned with UNGP/OECD
Experts Statement
Joint recommendations by National Human Rights Institutions for trilogue
European Union- civil liability
- climate duties
- company scope
- risk-based approach aligned with UNGP/OECD
Experts Statement
«(…) the Omnibus I package may infringe upon fundamental principles of EU law. If adopted as it is, this proposal faces a high risk of legal challenges in national or EU courts. Such proceedings would likely cause years of legal uncertainty, undermining the predictability and ultimately the very competitiveness the Commission aims to promote (…)»
European Union
Business Statement
The Global Business Initiative on Human Rights’ CEO Ron Popper counters the so-called “Evian Letter”
European Union
Business Statement
«We encourage the European Parliament to take the necessary steps to secure the compromise in a stable manner (…) We stand ready to implement the results and to continue to engage with the EU institutions on effective implementation of this critical legislation in the years to come.»
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
«In light of the ongoing debate and the upcoming trilogue negotiations on the EU’s omnibus proposal, the United Nations Global Compact reaffirms its support for advancing business respect for human rights through mandatory due diligence requirements, anchored and aligned with international standards.»
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
«Reducing the number of in-scope companies by (…) 70% for rules on transition plans and due diligence is massive. (…) Rolling back these rules now, just as they are beginning to deliver results, may seem like a simplification, but in practice, it creates legal uncertainty for investors and companies alike.»
European Union- company scope
Multistakeholder Statement
High-ranking personalities call upon the EU to safeguard its sustainability framework
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
«Risk-based due diligence is informing strategic business decisions and supporting resilient supply chains. This is how policymakers can really support on competitiveness»
European Union- risk-based approach aligned with UNGP/OECD
Political Statement
Enrico Giovannini: «To stop European sustainability policies means giving up on a fairer, safer, and more competitive future for everyone. Europe cannot afford to take a step backward.»
Italy
Political Statement
Sanna Marin: «There is only one way to a self-sufficient Europe: sustainability. These rules don’t hold business back; on the contrary, they fuel our competitiveness. This is a strategic opportunity that lawmakers must protect if they also want a future-proof economy.»
Finland
Multistakeholder Statement
Open letter in Germany calls upon EPP’s chair Manfred Weber to not cooperate with the far-right to undermine the CSDDD
Germany
Business Statement
480 companies, investors and service providers urge to protect risk-based due diligence and credible climate transition plan obligations
European Union- climate duties
- risk-based approach aligned with UNGP/OECD
Business Statement
«The protection of climate, biodiversity and human rights is a precondition of successful business in global value chains. Therefore, an EU-wide harmonized and easy to apply regulation fosters the competitiveness of European economics in a global landscape with increasingly strict legal requirements.»
Germany
Business Statement
«At Signify, we are committed to ensuring that the transformative power of light contributes positively to the environment around us. That’s why we’ve joined others in urging the EU to preserve the integrity of its sustainable finance framework – a vital structure for driving accountability and accelerating action on climate.»
Netherlands- climate duties
Business Statement
«We need a stable and predictable political framework that promotes transparency and enables companies to identify their risks and opportunities that will make us competitive not only now but also in the future.»
Sweden
Business Statement
«We support simplifying the CSRD and CSDDD. At the same time, it’s important to keep the key rules. (…) Companies must still have a climate transition plan. Companies must take steps in line with the Paris Agreement’s decarbonization goals.»
Germany- climate duties
Business Statement
«The ALDI SOUTH Group supports strong and harmonized EU sustainability rules, which is why it is vital that the core of the CSRD and CSDDD is preserved. Sustainability rules are not red tape. They are the foundation for long-term competitiveness (…)»
Germany
Business Statement
«The EU, thanks to the Green Deal, is ten years ahead in the green industrial revolution. (…)Where there is room for smart simplification, let’s tweak the regulation, but we need to stay the course and be proud of it to assert our leadership (…)»
France
Experts Statement
«new survey of more than 2,500 senior executives across France, Germany, Italy, Spain and Poland reveals broad support for binding corporate sustainability and due diligence rules, cutting against the direction of current EU policy reforms. (…) Two-thirds (68%) of respondents said the EU should set a global example on sustainability standards»
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
«Representatives from Scandinavian businesses — Ikea, Lego, jewellery giant Pandora, and energy companies Ørsted, Norsk Hydro, Statkraft and Neste — were in the European parliament this morning to voice their support for the original version of the EU Corporate Sustainability Due Diligence Directive. (…) They also expressed support for EU-level civil liability (…) and the necessity of companies carrying out proper risk-based due diligence along the supply chain»
European Union- civil liability
- risk-based approach aligned with UNGP/OECD
Experts Statement
A Call for Evidence-Based Policy-Making (Copenhagen Declaration)
European Union
Business Statement
Companies in the sports goods industry are in favour of ambitious and impact-oriented human rights and environmental due diligence obligations
Germany
Political Statement
Irish Joint Committee on Enterprise, Tourism and Employment Criticizes Omnibus for Weakening Due Diligence and Falling Short on Civil Liability
Ireland- civil liability
- climate duties
- risk-based approach aligned with UNGP/OECD
Business Statement
FAZ: «Sustainability – yes please!»
Germany
Business Statement
«Reintroduce the EU-wide civil liability regime as its removal could distort competition in the internal market by exposing companies to divergent civil liability regimes across Member States.»
European Union- civil liability
Political Statement
Based on 2 years of experience with its own due diligence regulation, Norway strongly urges the EU to maintain a risk-based approach aligned with international standards of the UN and OECD
Norway- risk-based approach aligned with UNGP/OECD
Business Statement
«As the Danish Presidency prepares to enter trilogues with the European Parliament and Commission, we urge negotiators to restore ambition. Let’s align with international standards like the OECD Guidelines and ensure that EU legislation enables—not hinders—companies to act where it matters most.»
European Union- risk-based approach aligned with UNGP/OECD
Union Statement
Unions urge policymakers not to weaken, but strengthen the CSDDD to ensure protection of workers
European Union
Business Statement
RBA: focus only on direct (tier 1) suppliers «a waste of time»
European Union- risk-based approach aligned with UNGP/OECD
Political Statement
«Ireland has been consistent in its proposal that we support like-minded countries who want to ensure the hard-fought gains of the last few years are not lost. I give the Senator a commitment on the public record that we will absolutely support that the efforts of the CSDDD on the four key areas she addressed [the due diligence duty, the EU-wide civil liability regime, the implementation of climate transition plans and the stakeholder engagement component] are kept in focus and that we do our part to ensure they are maintained. We are not in the business of backing off from what we have achieved.»
Ireland- civil liability
- climate duties
- risk-based approach aligned with UNGP/OECD
Business Statement
Fair Trade companies call on EU legislators to ensure risk-based approach in revised CSDDD
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
«At this inflection point, Europe must be very clear-eyed about what is at stake. Simplification should mean clarity, not capitulation.»
European Union
Business Statement
«Any regulatory approach to HREDD should be grounded in the UNGPs. (…) Aligning policy measures with the UNGPs helps ensure consistency, facilitates cross-border harmonisation, and reflects the consensus reached by states, businesses and civil society.»
European Union
Business Statement
«The CSDDD helps companies identify and minimize risks in global supply chains early on. Sustainable supply chains mean greater security, fewer disruptions, and more stable business relationships in the long term.»
- risk-based approach aligned with UNGP/OECD
International Organisation Statement
«While presented as a means to alleviate regulatory burdens on businesses, a number of these changes – if adopted – risk weakening human rights and environmental protections.»
European Union
Experts Statement
Legal opinion: how the Omnibus creates uncertainty on civil liability for companies
European Union- civil liability
Experts Statement
Representative survey shows majority of German firms believe due diligence laws bring competitive advantages and support EU-wide harmonisation of due diligence obligations
Germany- civil liability
- risk-based approach aligned with UNGP/OECD
Business Statement
«We reject excluding SMEs entirely from the scope (…) We advocate against limiting due diligence obligations to direct suppliers (…) We do not support the removal of the requirement to implement climate transition plans (…) We are concerned that the removal of the EU-wide civil liability requirement contradicts the Omnibus proposal’s goal of simplification»
Sweden- civil liability
- climate duties
- company scope
- risk-based approach aligned with UNGP/OECD
Business Statement
FoodDrinkEurope: «We are convinced that a well-designed two-step risk-based due diligence process that extends beyond Tier 1 gives companies the opportunity to focus proactively on and invest in those areas in which they identify the most severe adverse impacts, building on their knowledge of and leverage on their own supply chains.»
European Union- risk-based approach aligned with UNGP/OECD
Experts Statement
Economists raise concerns about Omnibus in the Financial Times’ SustainableViews
European Union
Business Statement
UN PRI insists on a «risk-based approach» on due diligence and to «secure a clear and level playing field for civil liability»
European Union- civil liability
- risk-based approach aligned with UNGP/OECD
International Organisation Statement
Financial sector: «The ECB considers that regulated financial undertakings should not be treated differently from undertakings in other sectors, including in the context of the CSDDD.»// Climate: «the ECB recommends that the drafting of the relevant provision should be clarified in the proposed amendments to the CSDDD to ensure that transition plans are put into effect.»
European Union- climate duties
- company scope
Experts Statement
Legal Scholars Concerned about the Weakening of Article 22 CSDDD on Climate Transition Plans
European Union- climate duties
International Organisation Statement
«If the CSDDD shifts to a reactive approach to due diligence, the likely consequence would be that companies would be addressing impacts beyond tier one only when it is too late – after impacts have already occurred. Not only would this lead to worse human rights outcomes, but it would also expose companies to increased risk of legal liability.»
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
Vattenfall on omnibus: “It is crucial that the risk-based approach remains at the core of CS3D”
Sweden- risk-based approach aligned with UNGP/OECD
Multistakeholder Statement
Cocoa Coalition urges keeping due diligence risk-based and proactive and warns of irresponsible disengagement
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
The notion that the Omnibus proposal will enhance European competitiveness is a fallacy. True competitiveness lies in managing risks and ensuring ethical practices.
European Union
Multistakeholder Statement
Statement from Ukrainian Stakeholders on the Importance of the CSDDD for Ukraine
Ukraine
Church Statement
Faith Leaders Warn: EU’s Omnibus Proposal Undermines Decades of Progress on Human Rights
European Union
Political Statement
Denmark set to preserve risk-based approach and harmonized civil liability rules
Denmark- civil liability
- risk-based approach aligned with UNGP/OECD
Multistakeholder Statement
CSO’s & Multistakeholder-organizations warn that omnibus risks undermining the core principles of responsible business conduct, particularly the protection of smallholder farmers
European Union
Multistakeholder Statement
World GBC’s Europe Regional Network is concerned that the proposed changes made to the CSDDD would reduce the accountability of companies to deliver on sustainability
European Union
Multistakeholder Statement
Finnish stakeholders urge to preserve risk-based approach, access to information for purchasing companies and climate transition plans
Finland- climate duties
- risk-based approach aligned with UNGP/OECD
Multistakeholder Statement
Better Cotton Initiative criticizes omnibus proposal: Having more sustainable supply chains is precisely what will foster more competitiveness in the long run
European Union
Experts Statement
The Network of African National Human Rights Institutions warns: EU’s Omnibus proposal undermines corporate accountability and access to justice
European Union- civil liability
Business Statement
CSR Europe considers Omnibus an opportunity, but urges to «ensure consistent application [of the CSDDD] across the EU (e.g. the removal of EU-wide civil liability could distort competition within the internal market).»
European Union- civil liability
Business Statement
We take a critical view of the European Commission’s current [Omnibus] proposals regarding the CSDDD, and fear that they will result in more red tape and less impact
Germany
International Organisation Statement
Omnibus puts CSDDD at risk to not be aligned with the UN Guiding Principles anymore
European Union- risk-based approach aligned with UNGP/OECD
Union Statement
Joint European Trade Union Statement on the Omnibus Proposal: A Direct Attack on Workers’ Rights
European Union
Business Statement
Omnibus: risk-based approach and original enforcement mechanisms must be preserved
European Union- civil liability
- risk-based approach aligned with UNGP/OECD
Experts Statement
Joint Statement on important concerns about Omnibus
European Union
Business Statement
Group of German SMEs: «The CSDDD contains a number of direct support and protection measures for SMEs. We expect the German government to apply these rules in Germany as quickly and effectively as possible.»
Germany
Business Statement
German SME entrepreneur: «To understand debureaucratisation as the dismantling of fundamental human rights and environmental standards, of all things, is a pitiful understanding of entrepreneurship»*
Germany
Business Statement
«We call on the European Parliament and Council to focus the Omnibus on simplification instead of deregulation»
European Union
Business Statement
Eurosif warns Omnibus proposals risk undermining investment and competitiveness
European Union
Multistakeholder Statement
German stakeholders call to protect the CSDDD
Germany
Business Statement
As the world’s largest corporate sustainability initiative, the UN Global Compact encourages upholding the ambition of the EU’s current corporate sustainability laws
European Union
Business Statement
Corporate Leaders Group warns against reopening CSDDD and emphasizes the need for regulatory stability
European Union
«Of course (..) we also see that the rules could be simplified (..) [b]ut for that you don’t have to change the basic legislation. There is mainly an agenda behind that to partially block those laws.»*
Business Statement
IKEA joins group of companies concerned about potential reopening of the CSDDD
European Union
Political Statement
We categorically oppose any attempt to include the CSDDD in the Omnibus proposal
European Union
Experts Statement
Reopening the CSDDD would be a deep disappointment for communities in the Global South
European Union
Multistakeholder Statement
Omnibus must not result in weakening sustainability due diligence
European Union
Business Statement
Dutch business statement on the EU Omnibus proposal
Netherlands
International Organisation Statement
The CSDDD builds upon universal instruments
European Union- risk-based approach aligned with UNGP/OECD
Experts Statement
French National Human Rights Institution Statement on Omnibus: «The CNCDH is concerned about the role played by France in this context.»
France
Multistakeholder Statement
Omnibus Simplification Package Creates Uncertainty
Finland
Business Statement
Investors call on the European Commission to preserve the integrity and ambition of the EU’s sustainable finance framework
European Union
Business Statement
A legal framework is needed to bring about real change. Specifically, the legislator must provide clear guidelines, binding standards and sufficient resources for practical implementation at an early stage.
Germany
Business Statement
Cocoa Coalition statement on Omnibus initiative
European Union
Business Statement
Business views on the EU omnibus proposal
European Union
Business Statement
Amundi, EDF Among Firms Asking EU Not to Water Down ESG Rules
France
Business Statement
In light of increasing and often inconsistent human rights and environmental regulations in various countries, we support the harmonisation of appropriate due diligence obligations for companies, such as the CSDDD.
Netherlands
Union Statement
DGB and Works Councils of German DAX40-companies strongly support mandatory due diligence
Germany
Political Statement
Corporate sustainability due diligence: Council gives its final approval
European Union
Business Statement
A fair and sustainable future for people and planet
European Union
Business Statement
The RBA welcomes the adoption of the CSDDD by the European Parliament
European Union
Multistakeholder Statement
The CSDDD is a real milestone and would demonstrate the concrete European commitment to promotion of sustainable business conduct
European Union
Business Statement
AIM praises the EU for enacting laws to enhance human rights and environmental standards in supply chains
European Union
Business Statement
Eurosif welcomes European Parliament vote on CSDDD
European Union
Multistakeholder Statement
Fair Labour Association welcomes European Parliament passage of EU CSDDD
European Union
Business Statement
COCERAL, FEDIOL and FEFAC welcome the adoption of the CSDDD by the European Parliament
European Union
Business Statement
EUROBAT welcomes the adoption of the CSDDD by the European Parliament and commits to lead sustainability in the battery industry
European Union
Business Statement
Now that the EU Parliament has adopted the CSDDD, the Corporate Leaders Group calls on the EU Council to endorse this decision and adopt this long-awaited law!
European Union
Business Statement
HEMA welcomes the adoption of the CSDDD by the European Parliament
Netherlands
Political Statement
MEPs adopt rules for firms on human rights and environment
European Union
Business Statement
Broad business support for the CSDDD
Netherlands
Business Statement
Recommendations of the Dutch Sustainable Growth Coalition for the new Dutch Cabinet
Netherlands
Business Statement
European Shippers’ Council welcomes the new Corporate Sustainability Due Diligence Directive (CSDDD) proposal although it has been revised and watered down compared to the previous version
European Union
Political Statement
With the changes made in the final stage of the negotiations, the Government considers that the compromise text has, on the whole, moved in such a positive direction in terms of Swedish positions that Sweden can support it.
Sweden
Political Statement
Statement by Palazzo Chigi on EU packaging and packaging waste regulation and corporate sustainability due diligence directive
Italy
Multistakeholder Statement
We call on the Italian government to support the adoption of the CSDDD
Italy
Multistakeholder Statement
Time is running out – Sweden must vote in favor of a law on corporate responsibility for human rights, environment and climate!
Sweden
Experts Statement
Three reasons to vote for the EU CSDDD
France
Business Statement
Peru, Ivory Coast and Ukraine business organisations call for EU CSDDD
Ukraine
Business Statement
Holcim supports the implementation of regulatory frameworks that require mandatory human rights and environmental due diligence. A common legal requirement, such as that proposed at the European Union level, contributes to bringing companies to the same standard.
European Union
Political Statement
Statement by First Deputy Prime Minister and Minister of Economy of Ukraine on the CSDDD
Ukraine
Business Statement
Belgian Declaration in Support of Corporate Sustainability Due Diligence Directive (CSDDD)
Belgium
Experts Statement
Ukrainian civil society calls the EU to be consistent in promoting more resilient and responsible business conduct
Ukraine
Business Statement
EU Due Diligence: Not voting for the compromise would further weaken the competitiveness of French companies
France
Business Statement
evofenedex remains supportive of European CSR law
Netherlands
Multistakeholder Statement
Statement by the Sustainable Finance Advisory Board of the German Federal Government on the CSDDD
Germany
Business Statement
We welcome forthcoming landmark legislation in the EU on Responsible Business Conduct
Ukraine
Business Statement
Statement by VNO-NCW
Netherlands
Business Statement
Due Diligence Directive, CNA in favour
Italy
Business Statement
Statement by MKB-Nederland
Netherlands
Business Statement
The government should support the adoption of the EU Directive on corporate responsibility
Italy
Business Statement
We do not want the CSR Directive to fail
Finland
Business Statement
Statement of the Cocoa Coalition on the CSDDD
European Union
Business Statement
Mandatory international regulation covering the whole value chain is needed to promote responsibility
Finland
Business Statement
«We welcome the European commitment regarding the Corporate Sustainability Due Diligence Directive (CS3D) to create a harmonized framework for human rights due diligence (…). Minimum requirements should be based on the United Nations Guiding Principles (UNGPs) (…).»
Germany- risk-based approach aligned with UNGP/OECD
International Organisation Statement
Joint statement by OHCHR, UNDP, UNEP, UNFPA, UNICEF and UNOPS on the EU CSDDD
European Union- risk-based approach aligned with UNGP/OECD
Business Statement
Corporate responsibility is an international competitive asset for Finnish companies
Finland
Political Statement
No blocking of human rights and environmental protection – German approval of the Supply Chain Act!
Germany
Multistakeholder Statement
We call on the Italian government to support the adoption of the CSDDD
Italy
Business Statement
Fairtrade Italia statement
Italy
Business Statement
The import into the EU of tomato derivatives that do not meet the sustainability standards required of similar European productions
Italy
Business Statement
WBCSD Public Statement in support of the Corporate Sustainability Due Diligence Directive (CSDDD)
European Union
Business Statement
Fairtrade urges EU member states to vote YES for #CSDDD
European Union
Business Statement
The EU Supply Chain Directive as an opportunity to harmonise business engagement in a clear and implementable regulatory framework
Italy
Multistakeholder Statement
Statement on the CSDDD
Germany
Experts Statement
We must vote for the CSDDD on February 14
France
Business Statement
The UN Global Compact reiterates its support for efforts toward mandatory human rights and environmental due diligence worldwide
European Union
Church Statement
EU Member States must deliver the EU Corporate Sustainability Due Diligence Directive
European Union
Business Statement
«Accountancy Europe has for a long time advocated for aligning corporate governance with the sustainable transition’s imperatives, something that the CS3D brings us one step closer to.»
European Union
Business Statement
Nordic businesses call on their governments to supports the Corporate Sustainabiliy Due Diligence Directive
European Union
Business Statement
ETI reiterates call to support the CSDDD
European Union
Multistakeholder Statement
CSDDD: essential to adopt agreement between Parliament and Council
Italy
Union Statement
Vote for the EU CSDDD
European Union
Business Statement
The EU Corporate Sustainability Due Diligence Directive is About to Face a Critical Vote
European Union
Business Statement
CSDDD: Undermining the compromise would be strategic mistake for the European economy and would create legal uncertainty
European Union
Experts Statement
CSDDD and Finnish Government’s position paper
Finland
International Organisation Statement
UN Working Group encourages EU Member States to adopt the draft CSDDD
European Union
Political Statement
How Germany poisoned the EU supply chain law
Germany
Business Statement
AIM urges EU member states to support Corporate Sustainability Due Diligence Directive compromise agreement
European Union
Business Statement
EU due diligence law: Undermining the compromise creates legal uncertainty
Germany
Business Statement
Joint public statement on the CSDDD vote
European Union
Business Statement
FIBS statement on the Corporate Sustainability Due Diligence Directive
Finland
Union Statement
SAK, Akava and STTK: Government threatens to scrap EU CSDDD
Finland
Experts Statement
Statement of the Finnish Corporate Responsibility Law Association regarding the CSDDD
Finland
Experts Statement
BHR Professionals’ Call to Support the CSDDD
European Union
Experts Statement
On the necessary adoption of the CSDDD by the EU Council
Germany
Business Statement
Our support for EU-wide legislation on Corporate Sustainability Due Diligence
European Union
Business Statement
Europe needs a strong supply chain law!
Germany
Business Statement
In the light of ongoing discussions in Germany on their position towards CSDDD, the Cocoa Coalition sent the following statement to the German chancellor
European Union
Business Statement
VAUDE position paper on the FDP decision to stop the EU Supply Chain Directive
Germany
Business Statement
A Gain for Corporate Good
European Union
Business Statement
The CSDDD Political Agreement: A BSR Perspective
European Union
Political Statement
Corporate due diligence: No business as usual, literally
European Union
Multistakeholder Statement
Delivering an EU-wide standard on responsible business: a joint call from business, trade unions and civil society organisations
European Union
Experts Statement
Defenders’ call for a human rights-centred CSDDD
European Union- civil liability
- climate duties
- company scope
Business Statement
The Volkswagen Group supports a binding legal framework that requires companies and their suppliers to respect human rights. We also welcome the EU’s legislative initiatives such as the Corporate Sustainability Due Diligence Directive (CSDDD)
Germany
Business Statement
Business Letter to Federal Chancellor Scholz on the CSDDD
Germany
Business Statement
Open letter by Austrian companies on the CSDDD
Austria
Business Statement
Joint letter by Swedish companies on the CSDDD
Sweden
Business Statement
Support for alignment of the CSDDD with the international standards on sustainability due diligence
European Union
Union Statement
No borders for human rights in supply chains
Germany
International Organisation Statement
Michel Forst – UN Special Rapporteur on environmental defenders under the Aarhus Convention
European Union
Multistakeholder Statement
Statement of the Cocoa Coalition on the CSDDD
European Union
Multistakeholder Statement
Inclusion of living wage and income in EU CSDDD is essential
European Union
Business Statement
«IKEA welcomes the proposal of the European Commission for a Corporate Sustainability Due Diligence Directive (CSDDD) and urges for a harmonised legislation across the EU on human rights and environmental due diligence, which is mandatory and proportionate across the entire value chain and relies on a risk-based approach. (…) We call upon EU Institutions to adopt due diligence legislation under which all actors, including SMEs (…). Clarifying the liability regime under this Directive will be essential to secure the homogeneous transposition of its provisions across the EU, safeguard the integrity of the Single Market, and set up a consistent liability framework that will support the competitiveness of European businesses.»
Sweden- civil liability
- company scope
- risk-based approach aligned with UNGP/OECD
Business Statement
«Accountancy Europe welcomes the much-expected proposal for a Corporate Sustainability Due Diligence Directive. (…) Due diligence should encompass companies posing major risks and not be limited to any specific tier of the supply chain. (…) The directive should be extended to all publicly listed, and high-risk SMEs (…). We support the proposal introducing civil liability requirements.»
European Union- civil liability
- company scope
- risk-based approach aligned with UNGP/OECD
Business Statement
«BMW Group strongly supports a harmonized EU framework for Corporate Sustainability Due Diligence (CSDD). (..) The scope of the legal framework should cover all companies independent on their size or turnover taking a risk-based approach for sustainability due diligence into account.»
Germany- company scope
- risk-based approach aligned with UNGP/OECD
Business Statement
«In principle, we welcome the fact that the EU Commission is creating a common basis for national legislation in the EU with the proposed directive. However, vague definitions and the introduction of the new concept “established business relationships” (…) could lead to internal market fragmentation. Those provisions need to be clearer defined to ensure a uniform and comparable application within the EU. We appreciate that the directive will apply to non-EU companies under certain conditions. This is a step towards an international level playing field. (…) Transposing the directive into national law by Member States, it must be ensured that similar liability regimes apply at national level.
Germany- civil liability
- company scope
- risk-based approach aligned with UNGP/OECD
International Organisation Statement
Joint letter to President von der Leyen
European Union- risk-based approach aligned with UNGP/OECD
Multistakeholder Statement
Call for effective EU legislation on mandatory human rights and environmental due diligence
European Union
Business Statement
Investor Statement in support of mandated human rights and environmental due diligence in the European Union
European Union
Business Statement
Nordic Business Network for Human Rights supports EU legislation on mandatory human rights due diligence
European Union
Multistakeholder Statement
The Swedish government should actively work for an effective regulatory framework on the EU-level
Sweden
Business Statement
Support for EU framework on mandatory human rights and environmental due diligence
European UnionThis compilation of statements on the CSDDD is presented by the Dutch multistakeholder-coalition IDVO (Initiative for Sustainable and Responsible Business Conduct), a coalition of over 150 businesses of all sizes, academics, religious organizations, trade unions and civil society organizations.