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Supply Chain Due Diligence and Reporting Regulations
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.
- EU | Effective: 2006
RoHS Directive Explained: Compliance for Electronics and Sustainable Manufacturing
Learn about the use of restricted substances in electrical and electronic equipment (EEE), and how due diligence unlocks safety, market access and sustainable supply chains.
- EU | Effective: 2024
CSRD: Comprehensive Overview of the Corporate Sustainability Reporting Directive
The CSRD, underpinned by 12 European Sustainability Reporting Standards (ESRS), requires companies to submit detailed disclosures on their sustainability performance and to consider the impact of sustainability on their business.
- EU, EU | Effective: 2027
EU Forced Labor Ban
The European Union enforced new rules forbidding products made with forced labor in the EU market while allowing shipments to be intercepted on the bloc’s border. National authorities or the EU Commission will investigate suspicious products and supply chains. - ExpectedEU, EU
EU Deforestation Regulation (EUDR)
Companies doing business in the EU and dealing with certain products must conduct extensive due diligence on their supply chains to avoid buying from illegal forest clearance to reduce deforestation significantly. - Canada, North America | Effective: 2021
Canadian Net-Zero Emissions Accountability Act (C-12 Bill)
The C-12 Bill seals Canada’s net zero transition into writing. This move sets out federal emissions targets in law, giving precedent to Canadian businesses to also hold themselves accountable to emissions-reduction goals. - ExpectedAustralia, APAC
Australia Climate-Related Financial Disclosure (CRFD)
The Australian government released its second Consultation Paper on Climate-Related Financial Disclosures, setting out the proposed design of Australia’s mandatory climate reporting regime. - India, APAC | Effective: 2023
BSRS: India's ESG Disclosure Framework
A framework for ESG reporting in India, BRSR represents a significant revolution from the Business Responsibility Reporting (BRR) voluntary guidelines set out in 2009. Today’s global reporting arena necessitated more refined standards to enhance sustainability disclosures and promote transparency and accountability among Indian companies.
- U.S., North America | Effective: 2026
California SB 261: Mandatory Climate Risk Disclosure
SB 261 requires covered entities with more than $500 million in total annual revenues that do business in California to prepare and disclose a climate-related financial risk report every two years.
- ExpectedU.S., North America | On hold
SEC Climate Risk Disclosure: What You Need to Know
In March 2024, the Securities and Exchange Commission (SEC) approved final rules that mandate the disclosure of climate-related information in registration statements and periodic reports. The implementation of the one-year-old rule has now been paused in the face of ongoing legal challenges and changes in administration.
- U.S., North America | Effective: 2022
Uyghur Forced Labor Prevention Act (UFLPA)
The Uyghur Customs Act is a US federal law that aims to prevent imports linked to forced labor from the Xinjiang Uyghur Autonomous Region of China from entering US markets. Importers whose shipments are flagged for potential association with the region will have to demonstrate that their products are either not sourced from Xinjiang or were not produced with forced labor. - U.S., North America | Effective: 2026
California SB 253: A Step-Change for Corporate Climate Transparency
California’s Senate Bill 253, the Climate Corporate Data Accountability Act, requires large businesses operating in California to disclose their GHG emissions in line with GHG Protocol standards and guidance. Under the policy, impacted companies must report their full carbon inventories, including Scope 3 emissions.
- EU | Effective: 2023
CBAM Explained: The EU’s Carbon Border Adjustment Mechanism
Discover the EU’s carbon tariff and how it impacts importers. Learn about compliance requirements, reporting timelines, and the latest updates, including possible exemptions for small importers.
- Canada, North America | Effective: January 2024
Canada Modern Slavery Act (S-211)
Effective January 2024, the “Fighting Against Forced Labour and Child Labour in Supply Chains Act,” or the S-211 bill, introduces reporting obligations on some entities to describe the measures they have taken to prevent and reduce the risk that they or their suppliers are using forced labor or child labor. The first reports are due by the end of May 2024. - U.S., North America | 2012
California Transparency in Supply Chain Act: Business Impact
Learn how the California Transparency in Supply Chains Act (CTSCA) requires organizations to disclose their efforts to combat human trafficking and forced labor. Discover compliance strategies, best practices, and training to strengthen your supply chain practices and meet legal obligations.
- Australia, APAC | Effective: 2018
Australia Modern Slavery Act (Commonwealth Act)
This Australian Commonwealth legislative regime establishes a reporting requirement for certain large entities to prepare annual public reports on their actions to address forced labor risks in their operations and supply chains. The reporting requirement applies to Australian entities and foreign entities carrying on business in Australia. - United Kingdom | Effective: 2015
UK Modern Slavery Act: What, Why & How to Comply
This landmark 2015 legislation consolidated modern slavery and human trafficking offenses and introduced preventive measures, support systems, and a regulatory body. The current regime requires commercial organizations to publish an annual statement on their efforts to eradicate forced or involuntary labor within any part of their value chains.
- ExpectedEU | Effective: 2026
EU Corporate Sustainability Due Diligence Directive (CSDDD)
The CSDDD requires EU and non-EU companies to conduct due diligence and take responsibility for their human rights and environmental impacts throughout their supply chains. It is expected to come into force in 2024 and is set to take effect by 2026.The CSDDD sets out mandatory human rights and environmental due diligence standards for companies, as well as obligations to strategically address climate change. The embattled law is edging closer to adoption as the new version was approved by the EU Council in March 2024. - EU | Effective: 2020
Sustainable Finance Disclosure Regulation (SFDR)
The SFDR imposes reporting requirements on investment funds and other financial market participants to capture their ESG performance. Comprehensive and standardized disclosure should enable investors to make informed decisions regarding the environmental and social impacts of their investment choices. - EU | Effective: 2020
EU Taxonomy
This taxonomy is primarily a classification system that sets out a list of environmentally sustainable economic activities. To scale up sustainable investing and limit greenwashing, the EU developed an assessment framework with well-defined criteria for science-based screening of 170 activities. - Germany, EU | Effective: 2023
German Supply Chain Due Diligence Act (LkSG)
Lieferkettengesetzes or LkSG mandates due diligence on human rights and environmental issues in supply chains. The German Act is an addition to a growing body of prescriptive legislation to ensure that companies take responsibility for their value chains. It requires specific due diligence actions and parameters in risk mapping, assessment and mitigation, as well as a higher threshold for supplier response. - France, EU | Effective: 2017
Devoir de Vigilance (Duty of Care Law)
The French law of duty of care requires select companies to establish annual vigilance plans to identify and prevent serious violations against human rights, fundamental freedoms, individuals’ health and safety, and the environment committed by their subsidiaries, suppliers or subcontractors. - ExpectedThe Netherlands, EU | Effective: Expected
Dutch Child Labor Due Diligence Law
The proposed Dutch legislation would oblige companies to investigate whether their goods or services have been produced utilizing child labor and to devise a plan to prevent the occurrence of such. The law would also impose a reporting obligation on companies to affirm they have exercised an appropriate level of supply chain due diligence to stop child labor. - Norway | Effective: 2022
Norway Transparency Act
The Transparency Act ensures the public access to information on how businesses safeguard human rights and decent working conditions across their supply chains. Larger enterprises carrying on a business in Norway now have a legal obligation to conduct human rights due diligence and report their findings.