Requiring Human rights due diligence of all companies, regardless of sector and size, while still reflecting their individual circumstances.
The entity points out that thresholds in the draft are 'significantly lower' that those in pre-existing national legislations and advocates for intermediate thresholds.
The entity states that: 'the thresholds set in the draft directive are significantly lower than those in pre-existing national legislations in France and Germany. ... Intermediate thresholds could be considered to facilitate a gradual and educational compliance process for smaller companies included in the scope'. It also adds that 'expected support for SMEs should be clearly defined', as otherwise this could lead to risks of compromising equal opportunities."
Require companies to implement a due diligence process covering their value chain to identify, prevent, mitigate and remediate human rights impacts and improve that practice over time.
The entity considers that due diligence's scope should extend only to the first level, direct suppliers.
It states that: 'the scope should be reduced. Companies' due diligence obligations should extend only to the first level ("Tier-1"), direct suppliers, which is the level that companies can realistically control. It would be extremely difficult for a company to oversee its entire value chain, both upstream (suppliers) and downstream (customers, retailers, etc)."
| Legislation | Position |
|---|---|
| EU CSDDD | Not Supporting |
| Member | Performance band |
|---|