EUROPEAN COMMISSION ADOPTED A PROPOSAL DIRECTIVE ON CORPORATE SUSTAINABILITY DUE DILIGENCE –
On 23 February 2022, the European Commission (EC) adopted a proposal for a directive on corporate sustainability due diligence (the Proposed Directive).
The EU has already enacted three pieces of legislation that impose supply chain due diligence regarding human rights and sustainability issues. These pieces of legislation only concern specific industries, i.e., the mineral and wood industries, or require only large companies located in the EU to report non-financial information, including on human rights.
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