What the due diligence directive now covers

What is the requirement, in plain English?

The Directive lays down rules on the obligations of companies about actual and potential adverse human rights and environmental impacts, in its own operations, those of its units and those of its partners along the chain of activities, and on liability for breaches of those obligations. It adds that the Directive does not lower existing national protection and does not affect law on other matters.

What evidence does a regulator or an auditor ask for?

The due diligence policy and the record of the impacts identified, mapped to own operations, subsidiaries and business partners.

Which dates matter?

• Transposition of Article 4 (due diligence amendments): 26 July 2028

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• (EU) 2024/1760 Articles 7 to 16

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.