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Supply Chain Due Diligence and Reporting Regulations

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Are you ready to navigate the evolving legal landscape of sustainability regulations?

We highlight the countries and jurisdictions where companies must apply due diligence in their operations and consequently make their supply chains transparent.

  • Australia, APAC | Effective: 2018

    Australia Modern Slavery Act (Commonwealth Act)

    Applicable to: Australian entities or companies carrying out business in Australia with a minimum AUD 100 million of consolidated yearly revenue.

  • United Kingdom | Effective: 2015

    UK Modern Slavery Act

    Applicable to: companies that carry out business in the UK and its turnover (or the turnover of a parent company and its subsidiaries) reaches GBP 36 million or more.

  • Expected
    EU | Effective: TBD

    Mandatory Human Rights and Environmental Due Diligence

    Applicable to: EU companies employing at least 500 persons with a turnover of over EUR 150 million, EU companies operating in sectors at high risk of human rights abuse employing at least 250 people with EUR 40 million turnover, Non-EU companies with a turnover of more than EUR 150 million in the EU, Non-EU companies from a high-risk sector with a turnover of at least EUR 40 million from their EU operations.

  • EU | Effective: Level 1 from 2021, Level 2 as of 2023

    Sustainable Finance Disclosure Regulation (SFDR)

    Applicable to all asset and fund managers.

  • EU

    EU Taxonomy

    The green taxonomy is primarily a classification system to clarify which economic activities can be considered environmentally sustainable. The EU Taxonomy provides a framework to define when a company operates in ways benefiting society and the environment, thus limiting greenwashing and creating a level playing field for sustainable investing.

  • EU | Effective: From 2024 for the financial year 2023

    Corporate Sustainability Reporting Directive

    Applicable to companies meeting two of the following three conditions: EUR 40 million in turnover, EUR 20 million in assets, or 250 employees. Companies with more the EUR 150 million turnover in the EU. SMEs with securities listed on regulated markets also are liable to the directive.

  • Germany, EU | Effective: 2023

    German Supply Chain Due Diligence Act

    Applicable to companies operating in Germany with more than 3,000 employees (as of 2024, lowering the threshold to 1,000). Business that are part of the supply chains of those companies (directly or in tier 2 or more in some industries) will likely be required to respond to their ESG disclosure requests.

  • France, EU | Effective: 2017

    Duty of Care Law (Devoir de Vigilance)

    Applicable to companies established in France, employing more than 5,000 people in France or 10,000 persons worldwide.

  • The Netherlands, EU | Effective: 2022

    Dutch Child Labor Due Diligence Act

    Applicable to companies selling goods and services to Dutch end-users, including companies registered outside the Netherlands.

  • Norway | Effective: 2022

    Norway Transparency Act

    Applicable to companies registered in Norway or companies paying taxes in Norway meeting at least two out of the following three criteria: 50 or more full-time employees; annual turnover of at least NOK 70 million; NOK 35 million balance sum.

Need to respond to growing due diligence regulations? Check out our latest ebook.
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