International standards call on businesses to carry out due diligence to identify, prevent, mitigate and account for adverse impacts on people, planet and society associated with their activities. Identifying which industry sectors are particularly associated with adverse environmental and social impacts can help policymakers and practitioners prioritise action. Policymakers and practitioners can also benefit from guidance on the distinct due diligence challenges that arise across different sectors. This report provides an evidence review of environmental and social impacts, based on existing data and research, as well the results of an expert survey conducted by the OECD on the perceived association of industry sectors with these impacts. It synthesises where evidence on sectoral impacts converges, where it diverges, and where further research may be relevant.
