Human Rights Day & CSDDD


Nadya Kamenkovich


Share

Human Rights Day & CSDDD: Advancing Corporate Responsibility in Global Supply Chains

Today, December 10th, marks the anniversary of the Universal Declaration of Human Rights, a landmark document that outlined fundamental human rights for all. Since its adoption in 1948, significant strides have been made in advancing human rights globally. However, challenges persist, particularly in the realm of corporate responsibility.

Despite the Universal Declaration of Human Rights, and the introduction of other international standards such as the UN Guiding Principles on Business and Human Rights, many companies continue to struggle with preventing human rights abuses in their supply chains. Studies by the Corporate Human Rights Benchmark and Sustainalitics highlighted this critical gap, with assessed companies demonstrating low scores on human rights indicators[1]. The lack of preparedness by companies has real-world consequences. As recent research by Walk Free highlights, G20 countries import over $460 billion worth of goods annually that are potentially linked to forced labor[2].



CSDDD

To further strengthen corporate accountability, the EU has taken a significant step with the adoption of the Corporate Sustainability Due Diligence Directive (CSDDD). The legislation imposes binding obligations on large companies to identify, prevent, and mitigate human rights and environmental risks throughout their global supply chains. Companies will need to undertake due diligence regarding certain specific rights which are on a designated list of human rights in the directive.

Key points of the CSDDD:

  • Approved in March 2024 with final text published in July 2024
  • Two-year timeline for transposition into national laws
  • Applies to EU companies with at least 1000 employees and €450 million global turnover
  • Foreign companies in the EU must comply if they generated €450+ million in net turnover within the EU
  • Phased implementation starting with largest EU companies in 2027
  • Non-compliance may lead to fines up to 5% of global turnover

Where to start?

Companies can take the following steps to start proactively managing human rights risks and preparing for CSDDD:

  • Identify all relevant subsidiaries and business units that fall within the scope of the CSDDD (Even if your company is not in scope yet more legislations might be passed, so it is useful to start preparing in advance).
  • Map your activities’ chain to identify and assess all potential risks and be able to prioritise them based on severity and likelihood.
  • Assess your existing human rights due diligence practices and identify gaps.
  • Develop clear action plans to address identified risks, including timelines and responsible parties.
  • Engage your stakeholders throughout the process. For instance, provide training to employees on human rights due diligence and responsible sourcing practices.
  • Monitor changes in legislation and industry best practices.

By proactively addressing human rights risks and implementing robust due diligence processes, companies can not only mitigate legal and reputational risks but also enhance their brand reputation, attract ethical investors, and build stronger relationships with stakeholders.


If you are unsure how to prepare for CSDDD or other sustainability-related regulations, why not get in touch with us. We can help.

 

[1] Sustainalitics, Human Rights Due Diligence – An Essential Step for Corporate Social Sustainability, 2019; WBA, Corporate Human Rights Benchmark, 2023.   
[2] WalkFree, Global Slavery Index, 2022.
[3] Lovett S, 2022, ‘Government to face court hearing over links to PPE supplier accused of modern slavery’, The Independent.
[4] ECCHR, German economic engine roars thanks to forced labor: Complaint filed against VW, BMW and Mercedes Benz, 2022.
[5] The Danish Institute for Human Rights, Sustainability Reporting and Human Rights, 2022.

High-profile cases have underscored the urgency of addressing human rights abuses in supply chains:

 

  • In 2022, legal proceedings were launched against the UK government for sourcing PPE from a Malaysian factory linked to forced labor[3].
  • Similarly, car manufacturers like Volkswagen, BMW, and Mercedes-Benz faced accusations of human rights violations in their Xinjiang operations[4].

Human rights regulations

Despite these challenges, there are signs of progress. A study by the Danish Institute for Human Rights revealed a positive trend in corporate human rights reporting, with a significant increase in disclosures between 2010 and 2020[5]. This growing transparency can be attributed to increased public scrutiny and activism, as well as a global shift towards incorporating international human rights standards into domestic legislation. Countries like France, the UK, and Germany have already taken steps to implement relevant laws, and this trend is expected to continue.


About Black Sun

Black Sun Global is a stakeholder advisory and engagement agency that's been driving transformation and positive change for ambitious brands for more than 20 years. With deep expertise in disclosure and reporting, ESG, sustainability, and digital engagement, we reshape how organisations connect with customers, investors, employees, and the wider world.

We are trusted partners to some of the most influential global organisations, sparking innovation and sustainable performance through our strategic insights, partnerships, and proprietary technologies.

As founders of the Positive Change Group, we are on a mission to create a new kind of stakeholder relations partner. Our world-class specialists work closely with executive leadership teams to protect reputations, inspire trust, and promote responsible business practices - building resilience and long-term value in a rapidly changing world.

For more information, please visit: www.blacksun-global.com





Get in touch

Our use of cookies

We use necessary cookies to make our site work. We’d also like to set optional analytics cookies to help us improve it. We won’t set optional cookies unless you enable them. Using this tool will set a cookie on your device to remember your preferences.

For more detailed information about the cookies we use, see our Cookie policy


Analytics cookies

We’d like to set Google Analytics cookies to help us to improve our website by collecting and reporting information on how you use it. The cookies collect information in a way that does not directly identify anyone.

For more detailed information about the cookies we use, see our Cookie policy

: