Human rights due diligence is the process by which companies identify, prevent, mitigate, and account for how they address their adverse human rights impacts. Based on the UN Guiding Principles on Business and Human Rights (UNGPs), it covers own operations, supply chains, and business relationships. It includes human rights impact assessments, stakeholder engagement, grievance mechanisms, and remediation. Mandated by CSDDD, modern slavery laws (UK, Australia), and ESRS S2 (Workers in the Value Chain).
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