Roderic O'Gorman (Dublin West, Green Party)
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106. To ask the Minister for Enterprise, Trade and Employment for an update on the implementation and transposing of The Corporate Sustainability Due Diligence Directive, as currently enacted; the commitments under the business and human rights strategy; and if he will make a statement on the matter. [15856/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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Preparations have been ongoing in my Department since the publication of the Corporate Sustainability Due Diligence Directive (CSDDD) with a view to transposing the directive by the current July 2026 deadline.

As the Deputy is aware, there is a particular focus on simplification and burden reduction at EU level with a view to improving EU competitiveness and ensuring there aren’t disproportionate burdens on business, in the evolving global trading environment. This has informed the new European Commission and the recently published Commission’s Work Programme for 2025 which proposes a series of so-called “omnibus proposals”.

The first Omnibus, dealing with Sustainability issues, was published on 26th February and contains a number of proposals for legislative change including in relation to the CSDDD. Discussions on these proposals are ongoing at EU level and I look forward to early agreement in order to provide legal certainty to business and to allow for timely transposition.

I take it that the reference to the business and human rights strategy relates to the National Plan on Business and Human Rights. My officials are working with the Department of Foreign Affairs and Trade on developing Ireland’s second National Action Plan on Business and Human Rights. The Plan, which I understand will be published later this year, will cover a multiannual timeframe and reflect new developments in the international understanding of business and human rights, including EU requirements such as the CSDDD.