企业可持续发展尽职调查指令

P9_TA(2024)0329 Corporate Sustainability Due Diligence European Parliament legislative resolution of 24 April 2024 on the proposal for adirective of the European Parliament and of the Council on Corporate SustainabilityDue Diligence and amending Directive (EU) 2019/1937 (COM(2022)0071 – C9-0050/2022– 2022/0051(COD)) (Ordinary legislative procedure: first reading) The European Parliament, having regard to the Commission proposal to Parliament and the Council(COM(2022)0071), –having regard to Article 294(2), Article 50(1), Article 50(2), point (g), and Article 114of the Treaty on the Functioning of the European Union, pursuant to which theCommission submitted the proposal to Parliament (C9-0050/2022), having regard to Article 294(3) of the Treaty on the Functioning of the European Union, –having regard to the opinion of the European Economic and Social Committee of 14July 20221, –having regard to the provisional agreement approved by the committee responsibleunder Rule 74(4) of its Rules of Procedure and the undertaking given by the Councilrepresentative by letter of 15 March 2024 to approve Parliament’s position, inaccordance with Article 294(4) of the Treaty on the Functioning of the European Union, having regard to Rule 59 of its Rules of Procedure, –having regard to the opinions of the Committee on Foreign Affairs, Committee onInternational Trade, Committee on Economic and Monetary Affairs, Committee onEmployment and Social Affairs, Committee on the Environment, Public Health andFood Safety, Committee on Development, Committee on Industry, Research andEnergy, Committee on the Internal Market and Consumer Protection, –having regard to the report of the Committee on Legal Affairs (A9-0184/2023), 1.Adopts its position at first reading hereinafter set out2;2.Calls on the Commission to refer the matter to Parliament again if it replaces,substantially amends or intends to substantially amend its proposal;3.Instructs its President to forward its position to the Council, the Commission and thenational parliaments. P9_TC1-COD(2022)0051 Position of the European Parliament adopted at first reading on 24 April 2024 with aview to the adoption of Directive (EU) 2024/… of the European Parliament and of theCouncil on corporate sustainability due diligence and amending Directive (EU)2019/1937and Regulation (EU) 2023/2859 (Text with EEA relevance) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particularArticle 50(1), Article 50(2), point (g),and Article 114 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Economic and Social Committee1, Acting in accordance with the ordinary legislative procedure2, Whereas: (1)As stated in Article 2 of the Treaty on European Union (TEU),the Union isfounded on thevalues ofrespect for human dignity, freedom, democracy, equality,the rule of law and respect for human rights as enshrined in the Charter ofFundamental Rights of the European Union (the 'Charter'). Those core values,thathave inspired the Union’s own creation, as well as the universality and indivisibilityof human rights, and respect for the principles of the Charter of the United Nations(UN) and international law, should guide the Union’s action on the internationalscene. Such action includes fostering the sustainable economic, social andenvironmental development of developing countries. (2)In line with Article 191 of the Treaty on the Functioning of the European Union(TFEU),a high level of protection and improvement of the quality of theenvironment and promoting European core values are among the priorities of theUnion, as set out in the communication of the Commission of 11 December 2019 onA European Green Deal. These objectives require the involvement not only of publicauthorities but also of private actors, in particular companies. (3)In its Communication of 14 January 2020 on a Strong Social Europe for JustTransition, the Commission committed to upgrading Europe’s social marketeconomy to achieve a just transition to sustainability, ensuring that no-one is leftbehind. This Directive will also contribute to the European Pillar of Social Rights,which promotes rights ensuring fair working conditions. It forms part of the Unionpolicies and strategies relating to the promotion of decent work worldwide, includingin global value chains, as referred to in the communication of the Commission of 23February 2022 on decent work worldwide. (4)The behaviour of companies across all sectors of the economy is key to success withregard to the Union’s sustainability objectives as Union companies, especially largeones, rely on global value chains. It is also in the interest of companies to protecthuman rights and the environment, in particular given the rising concern ofconsumers and inves