ANNEX DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937

In their Joint Declaration on EU Legislative Priorities for 202231, the European Parliament, the Council of the European Union and the Commission have committed, to deliver on an 26 27 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Re. [...] As regards the employee thresholds, temporary agency workers, and workers posted under Article 1(3), point (c), of Directive 96/71/EC of the European Parliament and of the Council37, as amended by Directive 2018/957/EU of the European Parliament and of the Council38, should be included in the calculation of the number of employees in the user company. [...] ▌ ‘Appropriate measures’ should mean measures that are capable of achieving the objectives of due diligence, by effectively addressing adverse impacts in a manner commensurate to the degree of severity and the likelihood of the adverse impact, and reasonably available to the company, taking into account the circumstances of the specific case, including the nature and extent of the adverse impact a. [...] When assessing the appropriate measures to bring to an end or minimise the extent of the adverse impacts, due account should be taken of the so-called ‘level of involvement of the company in an adverse impact’ in line with the international frameworks and the company’s ability to influence the business partner causing or jointly causing the adverse impact. [...] The first report should cover, among others, the impacts of the Directive on SMEs, the scope of application of this Directive in terms of the companies covered, ▌whether the definition of ‘chain of activities’ needs to be revised, whether Annex I needs to be modified and the list of relevant international conventions referred to in this Directive should be amended, in particular in the light of in.