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Study on EU Non-financial reporting directive highlights need for clarification of co's legal duty to report on human rights due diligence
On 4 March 2019, the European Coalition for Corporate Justice together with Clean Clothes Campaign published a new qualitative study on human rights reporting under the EU Non-financial reporting directive (NFRD). Drawing on an in-depth analysis of four case studies of company reporting, the report highlights the need for a clear human rights due diligence reporting module, and calls in particular for the NFRD to endorse the United Nations Guiding Principles on Business & Human Rights reporting framework, along with sanctions for non-compliance and disclosure of meaningful supply chain data.
The study is available below.