This briefing analyses the EU Corporate Sustainability Due Diligence Directive (the proposal), which requires large companies to identify and address their negative human rights and environmental impacts in line with key international frameworks including the UN Guiding Principles on Business and Human Rights and OECD Guidelines for Multinational Enterprises and associated due diligence guidance.

https://www.humanrights.dk/publications/legislating-impact-analysis-proposed-eu-corporate-sustainability-due-diligence