CSDDD, Article 27, SE

1. Member States shall lay down the rules on penalties, including pecuniary penalties, applicable to infringements of the provisions of national law adopted pursuant to this Directive, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

2. In deciding whether to impose penalties and, if such penalties are imposed, in determining their nature and appropriate level, due account shall be taken of:

(a)

the nature, gravity and duration of the infringement, and the severity of the impacts resulting from that infringement;

(b)

any investments made and any targeted support provided pursuant to Articles 10 and 11;

(c)

any collaboration with other entities to address the impacts concerned;

(d)

where relevant, the extent to which prioritisation decisions were made in accordance with Article 9;

(e)

any relevant previous infringements by the company of the provisions of national law adopted pursuant to this Directive found by a final decision;

(f)

the extent to which the company carried out any remedial action with regard to the subject matter concerned;

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