Corporate Sustainability Due Diligence Directive (CSDDD) – 2025 (phased 2027–2029) Requires companies to manage human rights and environmental risks and adopt climate transition plans.
Corporate Sustainability Reporting Directive (CSRD) – 2022 (phased 2024–2028) Expands sustainability reporting with ESRS standards and external assurance.
EU Conflict Minerals Regulation – 2021 Controls sourcing of tin, tungsten, tantalum, and gold (3TG).
EU Taxonomy – 2020 (phased 2021 onwards) Defines what counts as “green” economic activity.
Germany – Supply Chain Due Diligence Act (LkSG) – 2023/24
Requires risk analysis, grievance mechanisms, and reporting.
France – Duty of Vigilance Law – 2017
Large companies must publish vigilance plans and monitor suppliers.
Norway – Transparency Act – 2022
Requires HRDD, annual statement, and responses to public info requests.
United Kingdom
Modern Slavery Act – 2015 Annual slavery and trafficking statement required.
UK Bribery Act – 2010 Global anti-bribery law.
United States
Uyghur Forced Labor Prevention Act (UFLPA) – 2022 Presumes goods from Xinjiang use forced labor unless proven otherwise.
Foreign Corrupt Practices Act (FCPA) – 1977 Prohibits bribery of foreign officials, requires accurate books.
Japan – HRDD Guidelines – 2022
Non-binding but aligned with UNGPs and OECD.
Global ESG Regulations
IFC Performance Standards (2006/2012)
Equator Principles (EP4 – 2020)
EU Taxonomy (2020)
GRI Standards (1997/2021)
Dhaka Principles for Migration with Dignity (2012)
India
India’s BRSR aligns companies with global ESG and HRDD expectations through nine principles under the National Guidelines for Responsible Business Conduct (NGRBC) — covering ethics, employee welfare, environment, human rights, and stakeholder engagement. Reporting is mandatory for India’s top 1,000 listed companies.
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