Business & Human Rights Resource Centre invited SAP to comment on a letter that emerged from the 2025 Franco-German business meeting in Evian, France. We asked the following two questions:

1. Is it SAP's position to call for the full abolition of the CSDDD?
2. If it is, has your company considered the human rights risks or impacts of taking this stance publicly, and subjected it to a human rights due diligence process? If so, what have been your company’s conclusions and any action plan?

SAP provided the following response:

SAP is aware of the letter shared by the CEOs of TotalEnergies and Siemens following the Evian Summit which was not aligned with SAP.

We agree with the broader call for greater regulatory coherence, boosting EU competitiveness, and the need for a revision and simplification of the Corporate Sustainability Due Diligence Directive (CSDDD).

The directive is a crucial step toward harmonized rules and a level playing field for responsible business conduct across the EU and globally, but at the same time needs to be workable for businesses.

Why CSDDD matters:

• Legal clarity and alignment: It replaces fragmented national approaches with a single, predictable EU-wide standard
• Responsible value chains: It ensures that companies identify and address negative human rights and environmental impacts
• Long-term competitiveness: Strong due diligence builds resilience, reduces risk exposure, and responds to investor and market expectations

The focus must remain on revision and simplification of CSDDD and its efficient and sensible implementation.