How companies address DD in their sustainability reports

This DiliCHANCE study evaluates how large EU companies disclose Human Rights and Environmental Due Diligence (HREDD) in mineral supply chains. It analyses reports from sectors like mining and trading, refining and recycling, mobility, electronics and renewable energy, assessing alignment with OECD guidelines for responsible business conduct and subsequently identifies gaps in disclosure. The study concluded that as the EU moves towards implementation of the Corporate Sustainability Due Diligence Directive, the observed gaps in disclosure highlight the areas where companies will need to improve their transparency in order to meet the forthcoming obligations and increase their accountability.