Eurosif responds to consultation on due diligence guidelines
Eurosif responded to the European Commission’s public consultation for guidance that will help companies apply the new Corporate Sustainability Due Diligence Directive (CSDDD).
Why due diligence guidance matters:
The guidance is important for ensuring that the principles underpinning the CSDDD, including its risk-based approach and alignment with internationally recognised due diligence frameworks, are maintained and translated into practical implementation. It can also promote interoperability with the wider EU sustainability framework, helping companies and investors build on existing processes rather than creating duplicative requirements.
The consultation closes on 14 August 2026. We encourage financial market participants to also respond to it to ensure the voice of sustainable investment professionals is well represented.
Eurosif’s key recommendations:
- Build on existing international and EU due diligence frameworks, while also ensuring interoperability with the EU sustainable finance framework, to avoid creating parallel systems and duplicative processes.
- Provide investor-specific guidance to support effective and tailored implementation.
- Reinforce the risk-based approach, ensuring companies focus on the most significant risks and impacts rather than only on direct suppliers or treating due diligence as a box-ticking exercise.
- Promote effective due diligence through meaningful stakeholder engagement, collaborative approaches and the efficient use of reasonably available information and external expertise.
