Written answers

Thursday, 19 June 2025

Department of Enterprise, Trade and Employment

EU Directives

Photo of Sinéad GibneySinéad Gibney (Dublin Rathdown, Social Democrats)
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253. To ask the Minister for Enterprise, Trade and Employment the aspects of the proposed Omnibus his Department is supporting and opposing at EU Level, with particular regard for the potential watering down of the Corporate Sustainability Due Diligence Directive; how he is ensuring better regulation and not deregulation; and if he will make a statement on the matter. [33470/25]

Photo of Niamh SmythNiamh Smyth (Cavan-Monaghan, Fianna Fail)
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The Deputy will be aware that the European Commission’s omnibus on sustainability proposes a number of legislative amendments to the Corporate Sustainability Due Diligence Directive (CSDDD).

Proposals include postponing the transposition deadline for the Directive by one year to July 2027, the risk-based approach to due diligence applying, in general, to tier 1 suppliers, reducing the trickle-down effect on SMEs, aligning the requirements on the adoption of climate transition plans with the Corporate Sustainability Reporting Directive, and replacing the EU wide civil liability regime with a national regime.

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 without undermining the policy objectives of the Directive.

Ireland supports the simplification and burden reduction agenda at European level and the ongoing efforts to enhance the EU regulatory framework. Support for simplification does not equate to deregulation. I have been clear in calling for better regulation and not deregulation.

I welcome measures put forward by the European Commission relating to simplification and better regulation which reduce the regulatory burden on business, in particular for SMEs, and improve the competitiveness of EU companies in the evolving global trading environment.

As I have indicated to the Deputy previously, I welcome the Commission’s proposals aimed at strengthening EU competitiveness. I would welcome agreement of the proposed changes in the Omnibus proposal on sustainability at the earliest opportunity in order to give business the legal certainty that it needs. This does not mean losing sight of the objectives of the CSDDD but rather giving careful consideration to the proposals for change.

Consideration of the proposed changes is ongoing at EU level and my Department’s officials will assess the implications as discussions progress.

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