, particularly in third countries. For example, the EU's Corporate Sustainable Due Diligence Directive holds importing firms … breach are likely to be active in the second and lower tiers. Nevertheless, elevated due diligence expenses and opaque supply … chain regulation rather than idiosyncratic, non-standardised due diligence procedures would be a more effective way of …

Corporate sustainability due diligence (CSDD) is needed in order to achieve a transition towards a green economy and … deliver the UN Sustainable Development Goals. Therefore, the Commission proposed the Corporate Sustainability Due Diligence …