本指南重点解决“什么是人权和环境尽职调查”和“ 为什么在您的组织实施人权和环境尽职调查”这两个问题。此外，您还将看到有关工具和资源的概述，这些工具和资源可以帮助您了解如何进行人权和环境尽职调查。
人权和环境尽职调查并没有“放之四海皆准”的统一实施方法。 没有人能告诉您具体该怎么做，因为您的组织所面临的风险状况具有独特性，只有您自己才知道最适合的方法是什么。因此本指南并非按步骤讲述如何开展人权和环境尽职调查的检查清单，因为人权和环境尽职调查是一种持续性的过程，永远不会完成，也永远不可能完美。但也没关系。我们的目标帮助您制定出适合您、您的业务以及可能受您的运营影响的人员的人权和环境尽职调查方法。
This Sustainability Recommendation Paper (SRP) highlights the importance of responsible wage digitalization in Cambodia’s GFT sector, which has experienced significant growth in the number of factories utilising digital wage payments from 22% in 2018 to 72% in 2024. The paper under scores that wage digitalization benefits employers, workers, and the broader economy by enhancing transparency, financial inclusion, and security, particularly for women.
The Sustainability Recommendation Paper on Promoting the Inclusion of Persons with Disabilities in the Garment, Footwear, and Travel Goods (GFT) Sector aims to strengthen diversity and equal employment opportunities in Cambodia’s GFT sector. Despite being Cambodia’s largest employer and leading export sector, the GFT sector struggles to employ persons with disabilities, who are significantly underrepresented in the workforce. Existing national laws and guidelines are often not effectively enforced, and factories mention difficulties in reaching the required quotas.
The Sustainability Recommendation Paper on the Prevention of Gender-Based Violence and Harassment (GBVH) at the Workplace addresses important issues of GBVH in the Cambodian textile industry. The document entails comprehensive strategies and recommended actions for various stakeholders, including the government, factories, buyers, civil society organisations, and development partners to combat GBVH effectively.
欧盟《企业可持续发展报告指令》（CSRD）简化并加强了关于相关企业必须公布的环境和社会信息方面的规定。该法律并不直接适用：欧盟成员国须将《企业可持续发展报告指令》项下规定纳入本国法律。该指令自2023年1月起生效，但欧盟成员国须于18个月后，即2024年7月起开始实施。总体而言，《企业可持续发展报告指令》预计将覆盖50000家企业。
Read the official translation of the BAFA Guidance on collaboration in the supply chain. It shows possibilities and boundaries that the Act on Corporate Due Diligence Obligations in Supply Chains sets to demands that obliged enterprises make towards their suppliers. Moreover, it contains recommendations for constructive collaboration.
