Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and amendment of Directive (EU) 2019/1937.

The proposed Directive, based on Articles 50 and 114 of the Treaty on the Functioning of the EU, sets out rules on obligations for companies with respect to actual and potential adverse adverse human rights impacts and adverse environmental impacts, with respect to their own operations, the operations of their subsidiaries, and value chain operations carried out by entities with which the company has an established business relationship. It also lays down rules on liability for breaches of these obligations.