As discussions on the European Commission’s proposal for a Corporate Sustainability Due Diligence Directive advance, UNICEF provides its comments on the Directive, highlighting its relevance and impact on children and recommendations for strengthening it. 

To effectively drive business’ respect for children’s rights everywhere, UNICEF calls the EU institutions and member States to ensure that the Directive: 

• Contains an explicit recognition that children as well as other groups in vulnerable and marginalized situations require special attention. 
• Expands the scope of the due diligence obligation.
• Includes a stronger emphasis for child rights-based approaches to companies’ due diligence. 
• Is accompanied by a comprehensive package of supporting measures.