ESG: Supply Chain Due Diligence

ESG: Supply Chain Due Diligence
Content Overview

Due diligence is the process by which undertakings identify, prevent, mitigate and account for actual and potential adverse impacts on human rights, including forced labor, and the environment in the company’s own operations, its subsidiaries and in its value chains. 

Due diligence requirements typically require undertakings to:

• Integrate due diligence practices in their corporate policies, 
• Identify actual and potential adverse impacts on human rights and the environment, 
• Prevent and mitigate potential adverse impacts, bringing actual adverse impacts to an end and minimizing their extent, 
• Establish and maintain a complaints procedure, 
• Monitor the effectiveness of their due diligence policy and measures
• Report and publicly communicate on due diligence.

ESG: Supply Chain Due Diligence
Coverage Included

Our regulatory content in C2P is historically comprehensive with a robust QA process to ensure quality, consistency and accuracy. Below is a high level summary of our coverage for this content area:

• EU Corporate Sustainability Due Diligence, Draft Directive, February 2022
• EU: Sustainability Reporting Standards, Regulation, July 2023 
• EU: Corporate Sustainability Due Diligence: How to Integrate Human Rights and Environmental Concerns in Value Chains, Briefing, May 2023
• France: Duty and Vigilance of Parent and Subcontracting Companies, Law No. 2017-399
• Germany: Corporate Due Diligence In Supply Chains Act, BGBl. 2959, 2021 
• Norway: Business Transparency and Work on Fundamental Human Rights and Decent Working Conditions, Act No. 99, 2021 
• Sweden: Due Diligence in the Supply Chain, Regulation SFS 2020:1187