'Alignment within Reach'

[...] EU policymakers have repeatedly endorsed the value of aligning national due diligence laws with existing international due diligence standards such as the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (Guidelines). [...]

Important opportunities remain to further strengthen alignment between the CSDDD and the OECD Guidelines.

This paper assesses the alignment between the Guidelines and the final Directive text in relation to its personal scope of covered companies, value chain scope of covered business relationships, material scope of covered impacts, and description of the due diligence duty. The paper finds the CSDDD takes a strong step towards coherence with the international norms but achieves only incomplete alignment. Important aspects of the due diligence duty itself, as well as the Directive’s scope of covered companies, business relationships, and material impacts, fall concerningly short.