1.1 The European Economic and Social Committee (EESC) affirms that it is time for the European Commission (EC) to act and propose legislation to the Member States and the European Parliament (EP) on mandatory due diligence...

1.5 The LI [legislative initiative] should cross-sectorally cover all companies, with proportionate requirements for SMEs established or active in the EU..., as well as the public sector...

1.6 The following aspects should be included in mandatory HRDD:

- A coherent due diligence framework based on current instruments applying to firms active in the internal market, including companies from third countries selling a significant volume of goods and services;

- A liability resulting in effective remedies for people who are affected by misconduct. A specific liability framework, including criminal liability, must be introduced for cases where HR, social and environmental standards violations or adverse impacts of companies' operations occur, including in their supply and subcontracting chains...

1.8 Victims whose rights are infringed and their representatives, such as trade unions and HR defenders, must have access to effective remedies against negative impacts they suffered.

1.9 It must be ensured that victims of business-related HR infringements and their representatives including trade unions and human right defenders have, as a matter of HR, guaranteed access to fair proceedings, courts and authorities...

The EP has asked the EESC to give an opinion on the LI announced at EU level on "Due Diligence and Corporate Accountability"...