Two-stage due diligence and the information request limit

What is the requirement, in plain English?

The due diligence process is to be run in two stages: a scoping exercise on reasonably available information to find where adverse impacts are most likely and most severe, then an in-depth assessment in those areas. For the in-depth assessment a company may ask a business partner for information only where it is necessary, and for a partner below 5 000 employees only where no reasonable other route exists. Where several partners could answer, the company asks the one where the impact is most likely.

What evidence does a regulator or an auditor ask for?

The scoping result, the areas chosen for in-depth assessment and the reason, and the request log showing each request's necessity and, for partners below the employee limit, that no other route was reasonable.

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 Article 9
• Article 4(3) of this amending Directive (risk factors)

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.