Executive summary

This guide is based on the contents of the European Commission’s February 2022 draft Corporate Sustainability Due Diligence Directive and further details confirmed in December 2023.

Key numbers

companies in scope but millions more impacted

%

of global turnover as potential fines for non-compliance

27.6 million people

in situations of forced labour around the world1

Sedex’s recommendations for businesses

1. Start with the top. Incorporate responsible sourcing principles, respect for human rights and environmental considerations into your strategies and policies.

2. Build visibility. Map your suppliers and their suppliers to develop greater visibility of your supply chain.

3. Identify risks. Engage with suppliers to assess human rights and environmental risks across your supply chain.

4. Enable bottom-up feedback. Allow employees and supply chain workers to voice concerns through whistleblowing channels.

5. Measure progress. Establish goals and key performance indicators (KPIs) to monitor and report on your progress.

To get started, get in touch with Sedex Consulting.

1Source: International Labour Organization, 2022

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