Un Reacts To Eu S Corporate Sustainability Due Diligence Directive Unr
The Brussels Offices of OHCHR, UNDP, UNEP, UNFPA, UNICEF and UNOPS welcome the European Union’s initiative to introduce the proposed Corporate Sustainability Due Diligence Directive. The adoption of the Directive would represent a significant advance in the global efforts to respect, protect, and fulfill children’s rights and human rights, support gender equality and address environmental challenges, as well as... By requiring large businesses to take reasonable steps to identify and address human rights and environmental risks, the proposed Directive takes its cue from international law and standards, including the UN Guiding Principles on... There is an urgent need for companies to respect these rights. We welcome provisions in the Directive aiming to support companies – large and small – in their efforts to meet international standards. Through the adoption of the EU Corporate Sustainability Due Diligence Directive, EU Member States and businesses can be a positive force in strengthening the protection and respect of human rights and contributing to climate...
We commend the ambition shown for this landmark piece of legislation and hope it can be finalized soon to shape a fair and sustainable present and future for everyone. "Türk says revised EU corporate sustainability rules must make sense for people and planet", 21 November 2025 UN High Commissioner for Human Rights Volker Türk on Friday urged the European Union to ensure changes to its current rules requiring large companies to identify and address severe risks in their value chains... He expressed regret that some of the proposals being considered to the landmark EU Corporate Sustainability Due Diligence Directive by lawmakers at the final stage of the review process risk undermining the Directive’s effectiveness,... Some of the proposals would reduce companies' ability to identify their human rights risks, for instance by restricting what information they can ask of their suppliers and other business partners... If the revised EU Directive departs from the UN Guiding Principles with a substantially different approach to risk management, the effect on businesses might require them to invest in parallel due diligence systems –...
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{�]�|�qm�TE�f����w<۹�*C�Ƞ���"��e�tG��/x���L��4*%�$��P�X��Cs�������W�rf�tr�茆��$gns�=�Jj�؝YN������ج�֠ځ����]�G�1æu�a��ƓI�5�Z+��א�{%�:����ӥ�� �S �� ���? ��M�06L�)����Y�z��&����GAN&J�q�Y!k��X�H���"LY�����f��\PV�gmY�dd�x+���`��%��P���2P�� ����EI��D���S���"0���m�_ �� �n�#�N��0HL�F P���)�yӿ�CC�~2���|'�Bg��t; ���_�Պ���;?M'xa���bQr�1e�R�C^�ˇ� a�Ԣf%�İřa����y�(�����<&�&s��a��t��dE�پ hYMa������z>r�?��ew�.�JPA��t ���l�q�F���n�,ᡚ����O�?D��-�p�� OZ�t�ny!�b��_t����wJԫ�V�4�@����p�^Sfu���U�C���i�ր���hKv�1�#�J�����K���'�ʹ�ҁb��,^���LxWmj�����;�S�:��>G zѫ�ĺ��&� ��0�3��D7yD������l�Ѵ�> stream Microsoft® Word for Microsoft 365 Mai Ahmed Microsoft® Word for Microsoft 3652025-02-12T15:22:11+01:002025-02-12T15:22:11+01:00 uuid:D2689E49-0B13-4909-B66E-643457D708C5uuid:D2689E49-0B13-4909-B66E-643457D708C5 endstream endobj 106 0 obj <> endobj 107... The United Nations’ Principles for Responsible Investment has released an investor briefing on the European Union’s new Corporate Sustainability Due Diligence Directive. The CSDDD creates a legal liability for companies relating to environmental and human rights violations within their supply chain. PRI’s guidance is intended to help investors navigate the repercussions of the CSDDD. As the name implies, the CSDDD, also called the CS3D, establishes a corporate due diligence standard on sustainability issues for businesses operating in the EU.
In this case, sustainability most directly applies to environmental concerns, climate change, and human rights. The new due diligence requirements apply not only to the direct actions of the company, but also to their subsidiaries and supply chain. EU based companies, as well as non-EU companies that conduct a set level of business in the EU, could become liable for the actions of their suppliers. The CSDDD will be phased in over five years. Companies with 5,000 employees and €1,500 million turnover will be impacted in 2027. Companies with 3,000 employees and €900 million turnover will be impacted in 2028.
Companies with 1,000 employees and €450 million turnover will be impacted in 2029. To reach an agreement, the final CSDDD was significantly watered-down from the initial proposal. After delays, the European Parliament approved the CSDDD on April 24, moving it one step closer to formal adoption by the European Union. Once adopted by the EU, the members states will have two years to implement the directive at the national level. [Jacob Bogart (X: @BogartJacob) is Counsel at Perseus Strategies, a 2025 Salzburg Global International Law Fellow and graduate of Columbia Law School] This post is the first part in a three-part series on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD).
Part I dissects the Omnibus and other reform proposals. Part II maps the reactions to and legal implications of these proposals. Part III argues that companies should adopt a UNGP/OECD-based model even if the CSDDD itself is delayed and diluted. The European Union’s (EU) Corporate Sustainability Due Diligence Directive (CSDDD) was intended as a paradigm shift in mandating, harmonizing, and reinforcing corporate respect for human rights and the environment across the continent. Adopted in mid-2024 following fraught negotiations, the Directive—in its original form—was poised to enforce a standardized, mandatory framework for identifying, preventing, mitigating, and remedying adverse corporate impacts on human rights and the environment. Proponents lauded it as a turning point in the EU’s commitment to responsible business conduct.
Recent developments suggest, however, that this new framework may be in jeopardy of unraveling. On February 26, 2025, the European Commission announced the “Omnibus” legislative package, a set of amendments revisiting multiple sustainability regulations of the European Green Deal, including the recently sealed CSDDD. Some commentators, including one Member of the European Parliament, have branded the Omnibus proposal as “massive deregulation,” while a coalition of civil society organizations (CSOs) argued it would lead to a “race to the... On April 3, 2025, the European Parliament approved and the Council later adopted the so-called “Stop-the-Clock” Directive—part of the Omnibus package—by 427 votes to 221, thereby postponing the application dates of both the CSDDD... After weeks of political uncertainty, on 24 April 2024 the European Parliament approved the EU Corporate Sustainability Due Diligence Directive (CSDDD) (Directive (EU) 2024/1760). The Directive was published in the Official Journal of the European Union on 5 July 2024 and entered into force 20 days after its publication.
EU Member States will now have two years to transpose the CSDDD into national law. The CSDDD represents a significant step forward in the promotion of corporate accountability for human rights through regulation and, considering its extraterritorial reach, the legislation will have an impact outside of the EU (the... This short article summarises the main requirements of the CSDDD, with particular focus on the requirements concerning human rights due diligence. It also highlights key areas of alignment between the CSDDD and the United Nations Guiding Principles on Business and Human Rights (UNGPs). The CSDDD requires in-scope companies to conduct risk-based human rights and environmental due diligence in respect of their own operations, their subsidiaries’ operations and the operations of their business partners in regard to their... The definition of ‘chain of activities’ includes all upstream activities and downstream activities (including the distribution, transport and storage of products, with the disposal of products by consumers and certain specified products being excluded).
For financial institutions, downstream business partners are excluded. In-scope companies will be required to integrate human rights due diligence into their policies and risk management systems, identify and assess actual or potential adverse human rights impacts (and prioritise where necessary), prevent and... UN Working Group on Business and Human Rights calls on EU “not to reopen” controversial measures in the Corporate Sustainability Due Diligence Directive. United Nations human rights experts have intervened in the ongoing debate over EU non-financial reporting, calling on Brussels to avoid rowing back on legislation that mandates companies check their supply chains for environmental and... The UN Working Group on Business and Human Rights has written to the EU setting out its reasons for why the Corporation Sustainability Due Diligence Directive (CSDDD) should be left alone and its key... The letter says the working group “encourages the EU not to reopen the text of the CSDDD,” for a number of reasons including the “legal certainty” it provides companies.
In another recent letter, 160 investors called on the EU to “preserve the principles, aims and core substance” of both the CSDDD and the Corporate Sustainability Reporting Directive (CSRD). The UN working group writes: “The CSDDD has an important role to play in ensuring coherence and consistency, and in providing human rights protections in relation to corporate responsibility for adverse human rights impacts,... rx���� ��S��#�m� ��-"�}-"��f�JO�_�����d-�ۃ�C{�ƴu����wα ����6������sw\B�I��}$�I�B��m�6R��.iF�L�~DM��.��\�1�R�Nm�v�t�V�~t�ڤ?�l9��BȦI�%����}���@(~Lo�i+��46W�yڊRI[1�����T� �\�7`Un"5�ߩÑ��O�Aԫ�N���[���ї{�ddĴyB�Tt�k�8�l��� 8~���;��9�&Sh��6�k\8:U�?�O��I�GЈ����}��ը�!���c9�bm��-�W|���t�ݶݻ�\�Z�N�9�X�8\SD���O���M/����F���{�G�2�Gq���MC:�(���G*G8�O*�:�p���m��ݞ%yŊ��ٮ7H"^�l�d�F��}�%��:F�P8��ش��M�~՟>���W<�58�P�����-+�Z����q���_� T+ ���4��U��6t�-b�W&��Y4+V}��5Z!�T�28=]�g{���M��5�#�K��6�!����e����2@5HuqX'6�H%*]�c�y C��Dk��Q�TU�K �-z5��`�x�X�e0����Z��N�_jC�&B�ir��fa� ��n0ݡ���\5n��U�l��,dUղ,���9{�zY�`ˈ[����h-������>ڔ�vI�P�^�ߓ��-YV�Uh��Z���7����Q��\t�D"78����?� %�w �.�J��~���q� ���S�&Z�":=[|�*�&�c�Z �5B��S5��2:h��m��F�&��fY��6�&B/�40wP��a�O9N��_N�K^� 6fҶc�hjhp ��� V�JK�|�Q��T��M>TM���!nM�?Mn��I�J�/�t�S�/05o��fS���wJ���BK$�j�5�o�RW}l�z��I��{v��Z!5v�bD���]j��v[�xPջ���5��(�s���<0�c����������JN]+��e�Y�o�.�(��bxͫf��s$V,��CGo��iɒ[Vg�!W�G}��P݊��Ӳ�1*��>x�_���R0��"5�!$�1�(2*$���O���r�A���H7|�Q S��˽DM���0\ɻդ7͛�\/���J�B�������w�+<&��`��q����_P���8}���)��<i�Wu�gx���m�j{v�Ev��˄<��罞r�69?D�X�����p��<5��5��S F��;�ޟ�q���T���0D�]�n��wBt] �� ��AnN����.����y�����fB�SM �"�3^�� �ě�2��20��(l�a��8 iD��p3ź�<5^Q�2��FG.T=��>�麪��`h� k������m(��)��?�~�g~������g�Mkg�:����zS�e �ri����:6ԑܮ��$�w/��2Rn�\*%���,p�� �%�#�+�~f5�s�eDF�x�2GGT�d1�.*2�N�3IL��4}�JS�������{g>M!f���T����]'�}��7:��'������A���w�c�ON�������)J}���Y��Ra)( JdY�~,+ Z�^*�L���pW� óoi٥��wVs{�Y������ac�� �̚�*�� �ȯuˇ�2��u�0����/�tpp���k�ʛkk��Ê��4���� \�*��R���@��... �����4| �%Cp���x}�x(�-e��M��:G���,�Tޑ�>�'NA�V�̌ �Y=�δX��h��?�Wyl�����������ĉ��;v|�pb��v(!a�0�\i9J(G=H �� ��ա��&���Umݪ�mZU�b�4M������1�����s��ǒ? 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We further find that the CSDDD is a legal transplant combining the principles laid down in the OECD Guidelines for Multinational Enterprises on Responsible Business and those of the UN Guiding Principles on Business... Like all legal transplants, the resulting legal text generally prompts questions about consistency and specifically raises doubts as to whether combining all of the components of a private and a public enforcement model is... The scope provisions (including smaller in-scope EU firms while leaving non-EU peers of a similar size aside) paired with significant high compliance burden provide grounds to argue that the CSDDD impacts on the competitiveness... After two unsuccessful attempts, the EU’s Corporate Sustainability Due Diligence Directive (CSDDD)Footnote 1 passed the Council of the EU on 15 March 2024 and the European Parliament on 24 April 2024. This article analyses the CSDDD against the background of existing EU sustainability-oriented law and regulation, as well as supply chain regulation in two large EU Member States, namely FranceFootnote 2 and Germany.Footnote 3
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Working Group Criticises Changes To CSDDD Proposed Under Sustainability Omnibus
Working group criticises changes to CSDDD proposed under sustainability Omnibus package. �M � ǕE�=#M����e�+5�<߲�\�)�C�欜��I�M�z�y .5�,��WuD��)���oB�Jv쟒��M�;�A=� +b�B{�zGnX�[�/6�����5:C�o5�)4��x�N�>��1 .e��L��/��h�WU��&��=j�c�� �w��2� O�/"6��mZ����A{��=����$�Hc|�.d�ρ���#EQ�j~3�������_U��W=�����.Dz�s!��H��<ӫ?&��5�ղ�#�f�a����E��`"$�]ԫ�uEU���ѓ���v22f�m�'�OCa�۽...
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