Sinéad Gibney (Dublin Rathdown, Social Democrats)
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309. To ask the Minister for Enterprise, Trade and Employment Ireland’s position in ongoing European Council negotiations in relation to the European Commission’s Omnibus I and its proposal to undo core elements of the Corporate Sustainability Due Diligence Directive (details supplied); and if he will make a statement on the matter. [23004/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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The Corporate Sustainability Due Diligence Directive (CSDDD) provides that in-scope companies must, for the first time, conduct risk-based human rights and environmental due diligence and integrate due diligence into all corporate policies and risk management systems.

There is currently 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, particularly SMEs. This is articulated in the Letta and Draghi Reports and has informed the approach of the new European Commission and the recently published Commission’s Work Programme which proposes a series of so-called “omnibus proposals”.

As the Deputy is aware, the CSDDD is one of a number of proposals included in the first omnibus proposal on sustainability, which was published in February 2025. Discussions on this Omnibus are ongoing at EU level.

Ireland is supportive of the ongoing efforts to enhance the EU regulatory framework. We acknowledge the efforts of the Commission in implementing real change for business and acknowledge that the first omnibus proposal on sustainability significantly reduces the burden on business.

However. it is important that we don’t lose sight of the objectives of the Corporate Sustainability Due Diligence Directive (CSDDD) which aims to promote responsible business conduct. We want better regulation not deregulation. In the context of optimising the competitiveness of EU companies in the evolving global trading environment and ensuring proportionality, Ireland is supportive in principle of initiatives to simplify the reporting requirements and reduce costs on companies, and most especially for SMEs.