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최신자료
Reporting requirements in social and environmental due diligence legislation
OECD
2026.04.22
Governments increasingly expect businesses to carry out human rights, labour and environmental due diligence in their operations and supply chains. This policy brief presents key findings from a mapping of due diligence policies and legislation, with a focus on disclosure, reporting and data-related requirements. It highlights policy implications and potential challenges for businesses and outlines possible solutions and initiatives to enhance policy co-operation for effective implementation.