Tages-Archive: 24. Oktober 2023

ESRS S2 – Workers in the Value Chain

Background As the backbone of our interconnected economy, supply chain management has become a focal point of EU regulatory requirements. The proposal for the Corporate Sustainability Due Diligence Directive on (CSDDD) is in the final stages of approval, which concerns the protection of human rights and environmental responsibility across value chains [1, 2]. Accordingly, these…