Sinéad Gibney (Dublin Rathdown, Social Democrats)
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245. To ask the Minister for Enterprise, Trade and Employment if his Department have been made aware of the potential repercussions of removal of provisions currently contained in the Corporate Sustainability and Due Diligence Directive which may be subject to alteration or removal as part of the EU Omnibus package relating to risk-based approach to due diligence, harmonised civil liability regime, the requirement to put into effect climate transition plans, and provisions on stakeholder engagement, for Irish consumers, small businesses, and people in communities likely to be affected by corporate wrongdoing; and if he will make a statement on the matter. [27730/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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246. To ask the Minister for Enterprise, Trade and Employment if his Department is planning to push at EU Council level for the retention of provisions currently contained in the Corporate Sustainability and Due Diligence Directive which may be watered down or removed in the Omnibus package relating to the risk-based approach to due diligence, harmonised civil liability regime, the requirement to put into effect climate transition plans, and provisions on stakeholder engagement; and if he will make a statement on the matter. [27729/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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257. To ask the Minister for Enterprise, Trade and Employment his position on the provision in the European Commission’s Omnibus I proposal to deviate from existing international standards by doing away with the risk based approach to due diligence that it formerly championed and instead restrict the duty to direct suppliers, as an approach that experience from Germany shows can result in a burdening of SMEs and failure to identify and prevent serious human right abuses; and if he will make a statement on the matter. [27736/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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258. To ask the Minister for Enterprise, Trade and Employment if he will ensure that the Government will follow countries such Spain and support a harmonised civil liability approach in current EU Council negotiations on the Omnibus so that the result of the Omnibus does not leave companies to face 27 different legal regimes to determine the repercussions of failing to conduct proper human rights and environmental due diligence; and if he will make a statement on the matter. [27737/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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259. To ask the Minister for Enterprise, Trade and Employment if he will adhere to the Government’s climate related commitments and defend the Corporate Sustainability Due Diligence Directive, requiring companies to put into effect their climate transition plans rather than allowing companies to set their own standards which has proven to lead to the point of climate catastrophe; and if he will make a statement on the matter. [27738/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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260. To ask the Minister for Enterprise, Trade and Employment if he will defend the requirement to engage effectively with stakeholders including trade unions and civil society in current negotiations on the Omnibus as the Government did when it voted to pass the Corporate Sustainability Due Diligence Directive rather than cutting so many of those who are central to detecting risks and impacts out of the process; and if he will make a statement on the matter. [27739/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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I propose to take Questions Nos. 245, 246, 257, 258, 259 and 260 together.

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

The omnibus proposal retains the requirement for in-scope companies to conduct risk-based human rights and environmental due diligence of their own operations, those of their subsidiaries and their direct business partners. Companies will also be required to conduct in-depth assessments where plausible information suggests the existence or possibility of adverse impacts arising from the operations of their indirect business partners.

A significant aspect of the CSDDD is the provision of a civil liability regime. Discussions are ongoing as to how to best provide for such a regime in an effective and proportionate manner.

In relation to climate action, the proposal seeks to simplify the provisions on transition plans by aligning with the provisions of the Corporate Sustainability Reporting Directive. In-scope companies will be required to include implementation actions in their climate transition plans.

As for stakeholder engagement, in-scope companies will be required to engage with their workers, their representatives including trade unions and individuals and communities whose rights or interests could be directly affected by the products, services and operations of the company, its subsidiaries and its business partners. However, plausible information from any source regarding adverse impacts arising from the operations of indirect business partners must also be taken into account by in-scope companies.

Consideration of the proposed changes is ongoing at EU level and my Department is continuing to assess the implications as these discussions progress.