The European Commission ran an open online consultation on implementation guidelines for the Corporate Sustainability Due Diligence Directive (CSDDD) from 12 June to 14 August 2026, with contributions coming from various participants including international organisations, unions and CSOs. Below are three examples.

...[UNICEF's] submission highlights the need for companies to explicitly consider children's rights throughout the due diligence process and to identify, prevent, mitigate and remediate adverse impacts on children across their operations, value chains, products, services and digital environments. Children are not simply a vulnerable stakeholder group but rights-holders whose rights may be affected directly and indirectly by business activities. Due to their developmental status, evolving capacities and dependence on caregivers, children may experience business-related impacts differently from adults, with consequences that can be severe, long-term or irreversible if not properly identified and addressed...

...The [trade union] Competence Centre [for Human Rights Due Diligence] submitted its response to the European Commission’s consultation on the Guidelines for the Corporate Sustainability Due Diligence Directive (CSDDD). Our submission recommends the guidelines strengthen meaningful trade union engagement, recognise freedom of association and collective bargaining as enabling rights, and promote effective, worker-centred human rights due diligence.

The Competence Centre worked with our founding partners and the European Trade Union Confederation (ETUC) to develop support materials for trade unions participating in the consultation. Trade unions can use this template cover letter and submission template (supporting materials) to help prepare their response and ensure their voices are heard on this important topic...

...This Appendix outlines Human Rights Watch's concerns about the European Commission's Open Public Consultation (OPC) process and questionnaire to inform how it will issue guidance and other support for companies that fall within the framework of the EU Corporate Sustainability Due Diligence Directive (CSDDD). It supplements the questions that Human Rights Watch answered. Overall, we are deeply concerned about how challenging the entire process has been. Civil society organizations, including Human Rights Watch, have had to press really hard for an open consultation to even allow us any semblance of a voice to inform and shape the European Commission's approach to implementation. We have significant concerns about the manner in which the Commission has approached not just implementation of the EU CSDDD, but the OPC too, which we have outlined below in more detail...