OECD report maps global laws on corporate social and en­vi­ron­men­tal due diligence

A new OECD report highlights the growing global push for companies to conduct social and environmental due diligence across their operations and supply chains. The study maps 21 legislative measures across 11 jurisdictions, examining how governments require businesses to identify, prevent, and address risks related to human rights, labour conditions, and environmental impacts. It finds that while many laws share common objectives and are rooted in international standards, significant differences remain in how risks are assessed, prioritized, and addressed. According to the report, these divergences can create compliance challenges for companies operating across multiple countries, underscoring the need for greater policy coordination and clearer guidance from governments.

Source: adapted from OECD, April 2026.