NCP Analysis of the draft CSDDD on the basis of the OECD Guidelines

On 13 March 2023, the NCP received a request from the Parliamentary Committee on Foreign Trade and Development Cooperation to “interpret to what extent the Council position and European Commission proposal RBC (CSDDD) are in line with the content and meaning of the OECD Guidelines”.

At a later moment the NCP received an additional request to also take into account the position of the European Parliament. In the underlying report the NCP compares framework of standards of the proposed Corporate Sustainability Due Diligence Directive (CSDDD) with the OECD framework of standards on a number of key elements which arise from the OECD framework of standards.

From the notable points of divergence found between the two frameworks, the NCP distills a number of points of attention which constitute limitations towards the OECD framework. According to the NCP, these limitations could have a potential negative impact on the effectiveness and observance of the OECD framework. The NCP draws no conclusion from this as to whether due diligence legislation (at EU or national level) pertaining to Responsible Business Conduct (RBC) is desirable or not.

The report was submitted to the Parliamentary Committee on 30 June 2023. The English translation of the document can be found below.