The United Nations is calling on the European Union to protect the integrity of its Corporate Sustainability Due Diligence Directive (CSDDD) amid ongoing efforts to revise EU sustainability regulations. UN High Commissioner for Human Rights Volker Türk warned that the proposed “omnibus” amendments currently under debate could dilute key provisions of the CSDDD, weakening its alignment with international human rights standards and ESG principles. 

The CSDDD, passed in 2023, requires large companies to identify, prevent, and address adverse impacts on human rights and the environment throughout their global operations and supply chains. It has been widely recognized as the most ambitious corporate sustainability law to date and a significant milestone in advancing global ESG and carbon neutral strategy frameworks. 

In a statement from Geneva, Türk emphasized the importance of maintaining strong legal alignment with the UN Guiding Principles on Business and Human Rights. The UN Human Rights Office also released a detailed commentary warning that the proposed revisions could undercut existing safeguards and result in more complex compliance burdens for companies, contrary to the EU’s stated goal of regulatory simplification. 

“While some streamlining may be useful, it would be counterproductive to weaken alignment with international standards,” said Türk. He highlighted that many businesses have already taken steps to comply with the directive and that weakening the framework could reverse progress made on sustainability and corporate accountability. 

The omnibus proposal is part of a broader EU initiative to consolidate sustainability-related rules, including the CSDDD, Corporate Sustainability Reporting Directive (CSRD), and the EU Taxonomy Regulation. However, human rights groups and international organizations caution against reforms that could compromise the EU’s leadership on ESG and its commitment to a just, carbon neutral strategy. The final outcome of the revisions will significantly impact the future of corporate responsibility and sustainable business practices in the EU and beyond. 

资料来源 

https://www.ohchr.org/en/press-releases/2025/05/turk-urges-eu-protect-landmark-legislation-business-and-human-rights  

https://www.scoop.co.nz/stories/WO2505/S00106/turk-urges-eu-to-protect-landmark-legislation-on-business-and-human-rights.htm#:~:text=T%C3%BCrk%20Urges%20EU%20To%20Protect%20Landmark%20Legislation%20On%20Business%20And%20Human%20Rights,-Friday%2C%209%20May&text=UN%20High%20Commissioner%20for%20Human%20Rights%20Volker%20T%C3%BCrk%20today%20urged,with%20international%20human%20rights%20standards.