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Reporting requirements in social and environmental due diligence legislation

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Organisation for Economic Co-operation and Development2026-04-04 收录
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https://www.oecd.org/en/publications/reporting-requirements-in-social-and-environmental-due-diligence-legislation_52f15766-en.html
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Governments increasingly expect businesses to carry out human rights, labour and environmental due diligence in their operations and supply chains. This policy brief presents key findings from a mapping of due diligence policies and legislation, with a focus on disclosure, reporting and data-related requirements. It highlights policy implications...
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