“The Dutch law introduces a duty of care [zorgplicht] to prevent the supply of goods or services which have been produced using child labour. This duty is different to the duty of care in tort law in common law jurisdictions, which is a specific duty owed to a particular person. Here, it concerns a generic duty to exercise due diligence [gepaste zorgvuldigheid], which the law elaborates. The law covers companies that sell or supply goods or services to Dutch end-users, including companies registered outside the Netherlands (art. 4.1). To exercise due diligence, a company has to determine whether there is a reasonable suspicion that a product or service involves child labour. If such a suspicion exists, it has to develop and implement an action plan (5.1). The investigation must be based on sources that are ‘reasonably knowable and consultable’ (5.2). Similar to other human rights due diligence legislation, the law requires companies to produce a statement which declares that the company has conducted due diligence (4).”