Non-paper prepared by the European Centre for Constitutional and Human Rights (ECCHR) and Amnesty International,
Under international law companies must respect all human rights. If due diligence obligations don’t cover the entire human rights body, they fall short of international standards. This is the case for the Council of the EU’s position on the Corporate Sustainability Due Diligence Directive, as agreed on 1 December 2022, which aims not only to limit the material scope but also to limit the reach of the due diligence obligations through introducing a series of complex conditions.