Due Diligence in Transition: Integrated, Compliant, Future-Ready

The requirements for corporate responsibility in order to be considered an ecological organisation according to the EU taxonomy are increasing at a global level. New regulations such as the Supply Chain Duty of Care Act (LkSG) and the EU Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDD) require a structured approach to human rights risks. Many companies are faced with the question: How can legal requirements be fulfilled efficiently and at the same time be combined with business practice?

New orientation in a complex regulatory environment

Our new "Minimum Safeguards" guide provides an overview: It brings together current regulatory developments and shows how a standardised human rights due diligence approach not only helps to fulfil obligations, but also creates strategic added value. To this end, we present tried-and-tested solutions, including explicitly in relation to the integration of the newly mandatory topic area of "Science, Technology & Innovation" (STI). We also show how synergies between different EU requirements can be utilised in the best possible way for individual companies. After all, if you think about the LkSG, CSRD and CSDDD directives together, you can simplify reporting and risk processes and organise compliance measures much more efficiently.

Focus: Requirements and solutions for regulatory implementation

The regulatory requirements for human rights due diligence obligations - in particular through CSRD, CSDDD and the "Minimum Safeguards" - present companies with complex challenges: How can risks in supply chains that are difficult to access, in affected communities or when using external information be effectively recognised and managed?

Our article shows how companies can not only fulfil legal requirements with dynamic risk analyses, targeted measures and intelligent control mechanisms, but also proactively address structural weaknesses. This includes, among other things:

• the integration of double materiality analyses (CSRD) to prioritise human rights risks,
• the use of early warning systems and grievance mechanisms,
• the involvement of stakeholders to close information gaps,
• as well as the design of supplier contracts and cooperation with NGOs to strengthen implementation deep in the supply chain.

Find out more and download the whitepaper on human rights due diligence.