Making human rights due diligence a legal requirement for companies including systems to identify, assess, mitigate or manage human rights risks and impacts to improve that process over time and to disclose the risks and impacts, the steps taken and the results.
It welcomes a harmonised approach the implementation of the CSDDD in the Netherlands based of the UNGPs and the OECD Guidelines.
The entity indicates that ‘We welcome the implementation of the CSDDD in the Netherlands, the IRBC Act. ... we support the harmonisation of due diligence obligations for enterprises, such as the CSDDD.... With increasing regulation in the field of human rights and sustainability worldwide, deviating from the UNGPs and the OECD Guidelines will lead to inconsistency, lack of clarity and a higher burden for companies to navigate through a ‘patchwork’ of rules and regulations. It is therefore essential to use these standards as the basis for legislation. ... for a level playing field, a consistent and harmonised approach within the EU is essential’.Translated text. Original in Dutch
| Legislation | Position |
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| Omnibus | Supporting |
| Trade Association | Performance band |
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