Commission proposal on corporate sustainability due diligence: analysis from a human rights perspective

On 23 February 2022, the European Commission (EC) published its proposal for a corporate sustainability due diligence directive. This In-depth Analysis for the European Parliament Sub-Committee on Human Rights (DROI) initially presents the EC proposal and its main features, contextualising these against broader European and international developments in business and human rights regulations. It then undertakes an in-depth comparative analysis of the EC’s 2022 draft Directive against (i) the position adopted by the Foreign Affairs Committee (AFET/DROI) in its opinion for the Legal Affairs Committee of 25 November 2020; (ii) the final EP position as adopted in March 2021. This is followed by evaluation of the EC draft Directive’s approach on key elements relating to human rights and environmental due diligence from the point of view of human rights standards and in light of the rationale presented in the EC’s Impact Assessment Report (23 February 2022) and Annexes (29 March 2022). Overall, the analysis provides an assessment of the extent to which key positions of AFET/DROI and the Parliament regarding human rights due diligence, as well as relevant international and regional legal standards, policies and guid