Executive summary
The European Commission’s introduction of a common set of binding legal requirements on mandatory human rights and environmental due diligence for all sectors and companies irrespective of size furthers important societal and planetary objectives. Such requirements must, however, also serve to combat growing internal market fragmentation, which is proving unworkable for companies. The Directive on corporate sustainability due diligence (CS3D) must be improved to ensure a level playing field and identical for companies domiciled in or outside the EU.
To effectively support the EU’s global political and strategic ambitions, the CS3D requirements must be proportionate, risk-based, workable and enforceable. Such measures should not create operational barriers to international trade for both EU firms with international businesses and non-EU firms with EU businesses.
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