European Union
Who is involved in EU corporate due diligence (CSDDD)
Records of contact, donations, employment, or public advocacy do not by themselves prove improper influence or wrongdoing.
On the public record
Official recordEuropean Commission (DG JUST / DG GROW)
Declared meetingProposer of the Directive and of Omnibus I
Commissioner and senior official meetings with registered organisations are published on the Transparency Register.
EU Transparency RegisterBusinessEurope and national business federations
Registered EU interest representativeEmployer and business representative bodies
Publicly argued for narrower scope and later application, positions reflected in the Omnibus I outcome.
EU Transparency RegisterEuropean Coalition for Corporate Justice and NGO coalitions
Consultation submissionHuman rights and environmental organisations
Submitted responses opposing the raising of thresholds and the deferral of application.
Have your say — European Commission consultationsEuropean Trade Union Confederation
Consultation submissionTrade union body
Published positions on worker protections and access to remedy during both the original process and Omnibus I.
Have your say — European Commission consultationsMember state governments in Council
Declared meetingNational governments
Council press releases record the positions and final sign-off on the simplification package.
Council of the EU press release, 24 February 2026
Arguments on the record
ExplainedPut in favour
- • Creates one harmonised EU standard instead of a patchwork of national supply-chain laws.
- • Gives people harmed in global value chains a clearer route to remedy through EU-based parent companies.
- • Supporters of Omnibus I argue the narrower scope concentrates duties on the companies with most leverage.
Put against
- • Civil society organisations argue the higher thresholds and the 2029 date substantially weaken the original protection.
- • Business groups say even the narrowed regime carries heavy reporting and contractual burdens.
- • Companies that had already built compliance programmes for the original timetable face repeated changes of plan.
Evidence and uncertainty
- • National transposition is still to come, so the operative rules in each member state are not yet known.
- • The interaction between the amended CSDDD and the narrowed CSRD reporting regime is still being worked through.
- • Estimates of how many companies remain in scope differ depending on how group structures are counted.