Written answers

Thursday, 19 June 2025

Department of Enterprise, Trade and Employment

Business Regulation

Photo of Sinéad GibneySinéad Gibney (Dublin Rathdown, Social Democrats)
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64. To ask the Minister for Enterprise, Trade and Employment to outline the means by which the proposed change to the Corporate Sustainability and Due Diligence Directive in the EU Omnibus proposals, which will result in the need to assess all tier 1 suppliers for compliance, but no risk-based assessment for the full supply chain, will reduce the regulatory burden on SMEs; and if he will make a statement on the matter. [33159/25]

Photo of Niamh SmythNiamh Smyth (Cavan-Monaghan, Fianna Fail)
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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.

The Deputy is aware that the Omnibus on sustainability proposes a number of legislative changes to the Corporate Sustainability Due Diligence Directive (CSDDD).

My Department is continuing to assess the implications of the Omnibus proposals for business, including SMEs, as the discussions on the Omnibus proposal progress at EU level. The motivation behind the proposals is to reduce disproportionate burdens on businesses and this will include minimising any direct impacts on SMEs whilst retaining key aspects in relation to corporate responsibility.

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