Dive into the key differences and commonalities of Corporate Sustainability Reporting Directive, OECD Guidelines for Multinational Enterprises, and Corporate Sustainability Due Diligence Directive Proposals with our Comparative Table.
This comparative table provides an overview of international regulations on the responsibility of companies to respect human rights and conduct human rights due diligence, including the Corporate Sustainability Reporting Directive, OECD Guidelines for Multinational Enterprises, and Corporate Sustainability Due Diligence Directive Proposals. The table analyzes the personal, material, and value chain scope of each regulation, the due diligence and reporting obligations they impose, and, where applicable, the civil liability regimes and public enforcement mechanisms envisaged.