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Emerging mandatory due diligence legislation and other value chain accountability legal mechanisms

Documenting the global trend

In addition to existing or recently adopted mandatory due diligence laws and similar value chain accountability mechanisms in Europe, the USA and elsewhere, including import bans, there is a growing number of emerging frameworks across the globe. Here is an (incomplete) overview:

New Zealand

  • On 10 February 2026, the Modern Slavery Bill was introduced to Parliament with bipartisan support and is expected to take effect in November 2026.
  • As of 16 June 2026, the proposed Modern Slavery Bill would require New Zealand entities with a consolidated revenue of over $100,000 to publish modern slavery statements, direct the government to issue annual guidance on suspected incidents of modern slavery, and establish a specialist body to combat modern slavery.

Australia

  • On 16 July 2026, the Australian federal government announced its intention to make significant reforms to modern slavery legislation.
  • While details are not yet known, the announcement suggests the reforms will consider criminal liability, civil penalties, changes to the existing mandatory reporting scheme, and greater enforcement powers.
  • Note: The Modern Slavery Act 2018 is in force, with a 2024 amendment also currently in effect.

UK

  • Various civil society organisations working together in the UK Corporate Justice Coalition have called for a Business, Human Rights and Environment Act, an updated draft of which Baroness Young introduced to the House of Lords as a private members bill in June 2026. There have also been calls for a complementary forced labour import ban, as well as a proposal by the Independent Modern Slavery Commissioner to combine the two types of law.
  • A Business, Human Rights and Environment Act as suggested would require companies and public bodies to identify, prevent and remedy human rights and environmental harms across their operations, subsidiaries and value chain – and subject them to possible civil liability and criminal penalties if they fail to take reasonable action.

South Korea

  • As of 3 July 2026, there are two competing bills in South Korea that seek to introduce human rights due diligence. The Jung bill (the Corporate Human Rights and Environmental Due Diligence Act) was reintroduced by Representative Jung Tae-ho on 13 June 2025, while the Park bill (the Act on Human Rights and Environmental Protection for Sustainable Management of Companies) was introduced in November 2025.
  • The Jung bill would require large companies in Korea to assess human rights violations risks in their operations and would establish a government committee to enforce obligations with administrative fines or criminal punishment. The Park bill imposes similar responsibilities, also mandates a government oversight committee, and includes administrative penalties, but does not create criminal liability.

Thailand

  • In July 2025, Thailand’s Ministry of Justice introduced for consultation an initial draft of the Act on the Promotion of Responsible Business Conduct, but the bill has not yet been formally introduced into the legislative process. As of 3 July 2026, it remains in the pre-legislative executive drafting phase.
  • The proposed bill would create an obligation for companies to conduct human rights and environmental due diligence across their entire value chains, including monitoring third-party suppliers. A government committee would be created to provide oversight. Violations or failure to implement would lead to cross-ministerial audits and administrative penalties.

Brazil

  • On 16 June 2026, Brazil re-introduced and fast-tracked a 2015 legislative proposal to block imports based on forced labour.
  • This bill would establish a mandatory human rights and labor due diligence framework covering all products and raw materials entering the Brazilian market. For a company to be banned, there must be “definitive judicial proof” of wrongdoing, such as a final judicial decision. Companies can also be exempt from penalties through demonstrations of effective due diligence.

Colombia

  • In 2025, a Colombian MP introduced Bill 153, but as of 14 July 2026, this bill has been archived, and thus no longer in consideration by the government.
  • Bill 153 would have provided a legal framework of human rights obligations and mechanisms for companies and would hold companies legally accountable for or human rights violations that they cause, allow or facilitate in the course of their economic or commercial activities.

Indonesia

  • Mandatory human rights due diligence legislation has been under development for over and year and is on a fast-track legislative pathway, with an expected adoption date in 2028.
  • While consultations and edits are still underway, the bill would place mandatory human rights due diligence obligations on all companies with over 2000 employees.

Canada

  • The Corporate Responsibility to Protect Human Rights Act was proposed in 2022 and is still in proposal stage.
  • The law would create civil liability and administrative sanctions for any company in Canada that fails to conform to reporting requirements or failing to develop and implement due diligence procedures as listed in the Act.

Switzerland

  • On 2 April 2026, the Swiss government announced the release of a proposed Federal Act on Sustainable Corporate Governance, in response to EU developments and a new Swiss popular initiative calling for mandatory due diligence.
  • The Act would require large Swiss-based companies to examine if their activities or those of controlled companies or business partners in the supply chain have actual or potential negative impacts with internationally recognized human rights and environmental standards. Proposed due diligence obligations would apply to approximately 30 companies, according to the Swiss Federal Council.

Japan

India

  • On 13 July 2026, the government of India issued a notification banning the import of goods using forced labour, likely in reaction to proposed draft legislation by the United States planning a 12.5% tariff on India for its alleged failure to enforce prohibitions on the import of goods using forced labour.
  • According to the notification by the Commerce Ministry, ‘forced labour’ means “all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered himself voluntarily, as defined under the ILO Forced Labour Convention, 1930 (No. 29)”.

Guatemala

  • In July 2026, Guatemala issued Ministerial Resolution No. 377-2026, which will enter into force on 5 August 2026.
  • The Resolution prohibits the importation of goods extracted, produced, or manufactured, in whole or in part, through the use of forced or compulsory labor, regardless of their country of origin.


In March 2026, the United States launched investigations into 60 countries over their failure to adopt and effectively enforce bans on imports made with forced labour and, in July 2026, imposed tariffs on imports from these countries. Against this backdrop, a growing number of countries have begun adopting forced labour import bans. However, most of these regimes are new or not yet fully operational, so there is still limited experience of how they will be enforced in practice. Freedom United maintains an updated country-by-country tracker on forced labour import bans.