Resources and Publications

The EU’s Corporate Sustainability Reporting Directive (CSRD) streamlines and strengthens the rules concerning the environmental and social information that companies have to publish. The law does not apply directly: EU Member States have to incorporate the CSRD’s provisions into national law. The Directive entered into force in January 2023, however, implementation in EU member states starts 18 months later in July 2024. Overall, it is estimated that 50.000 companies will be covered by the CSRD.

The legislation aims at improving respect for human rights and environmental standards in global value chains. The Corporate Sustainability Due Diligence Directive (CSDDD) now extends similar requirements to the entire EU according to the UNGP and OECD Guidance.

OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector helps enterprises implement the due diligence recommendations contained in the OECD Guidelines for Multinational Enterprises along the garment and footwear supply chain in order to avoid and address the potential negative impacts of their activities and supply chains.