Analysis of the draft Corporate Sustainability Due Diligence Directive on the basis of the OECD Guidelines

On 13 March 2023, the Netherlands National Contact Point for the OECD Guidelines (NCP) was asked by the Permanent Parliamentary Committee for Foreign Trade and Development Cooperation “to interpret for the House the extent to which the European Commission Proposal on RBC (CSDDD) are
in line with the content and meaning of the OECD Guidelines [translation NCP]”. On 11 May, the NCP received an additional request to include the position of the European Parliament in its analysis as well.
In this report, the NCP presents a comparative analysis of the Commission proposal for the Corporate Sustainability Due Diligence Directive (CSDDD, 2022) and of the Council position on the CSDDD (2022) (together referred to below asthe CSDDD regulatory framework) using the text of the OECD Guidelines
for Multinational Enterprises (MNEs) (2011) and of the OECD Due Diligence Guidance for Responsible Business Conduct (2018) (together referred to below as the OECD regulatory framework).