We, the academy representatives working to promote the monitoring and transparency of value chains, see the European Corporate Sustainability Due Diligence Directive as an unique opportunity to establish a legal framework to protect, respect and remedy human rights abuses and environmental damage committed in the context of business activities. We believe that the directive has the potential to have a decisive impact on the sustainability and human rights practices of companies operating in Europe, both within the European Union and beyond.

Negotiations between the EU institutions on the final text are entering their final phase during the Spanish Presidency of the EU Council. Now, it is the time for the Spanish government and other EU governments to show that their commitment to people and the environment is real. To this end, we call on them to promote an ambitious and effective directive that prevents and puts an end to the impunity of many companies.

We, the undersigned, ask that a number of fundamental issues be appropriately addressed to ensure that the text effectively fulfills the purpose for which it was conceived; as well as its consistency with the Guiding Principles on Business and Human Rights (adopted by the United Nations Human Rights Council more than ten years ago) and with other international standards, such as the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (updated at the OECD Ministerial Council Meeting last June 2023).

For all these reasons we call for the following issues to be included in the EU Due Diligence Directive:

A) It should apply to the entire global value chain, within and beyond EU borders, including all commercial relationships, in line with the above-mentioned supranational regulatory framework.

B) The financial sector should be included in its scope of application.

C) Human rights and the environment should be guaranteed from a broader perspective and in accordance with the supranational regulatory framework.

D) Consultations and participation of rights holders and interested parties should be established on a mandatory basis.

E) Access to justice should be guaranteed by promoting the elimination of legal and procedural barriers to victims' access to justice.

F) The gender perspective should be incorporated by establishing more effective measures and strategies for the protection of the rights of women and girl