Mapping social and environmental due diligence legislation

Annex B. Non-exhaustive overview of guidance documents and accompanying measures

Table A B.1. Guidance documents and accompanying measures (non-exhaustive)

Law	Guidelines and support (examples)
Disclosure measures
UK Modern Slavery Act (2015)	Statutory Guidance: Transparency in supply chains (2025) Consolidated International Reporting Template (The United Kingdom, Australia, Canada)
Australian Modern Slavery Act (2018)	Guidance for reporting entities (2023) Consolidated International Reporting Template (The United Kingdom, Australia, Canada)
Canadian Fighting Forced Labour in Supply Chains Act (2023)	Guidance for reporting entities (2024) Consolidated International Reporting Template (The United Kingdom, Australia, Canada)
EU Corporate Sustainability Reporting Directive (2023)	EFRAG ESRS Q&A Platform EFRAG Voluntary reporting standard for SMEs EFRAG IG 1: Materiality Assessment Implementation Guidance EFRAG IG 2: Value Chain Implementation Guidance
Due diligence conduct measures
German Supply Chain Act	Guidance and FAQs on a range of topics including: risk analysis and weighing, identifying and prioritising risk, collaboration in supply chain, risk-based approach; and the use of standards, audits and certifications
EU Corporate Sustainability Due Diligence Directive (2024)	Guidance and best practice on how to conduct due diligence Sector-specific guidance Guidance on the assessment of risk factors References to data and information sources, and to digital tools and technologies that could facilitate and support compliance Information on how to share resources and information among companies and other legal entities Information for stakeholder and their representatives on how to engage throughout the due diligence process Guidance setting out fitness criteria and a methodology for companies to assess the fitness of industry and multi-stakeholder initiatives Guidance setting out fitness criteria and a methodology for companies to assess the fitness of third-party verifiers and to monitor verification Guidance about voluntary model contractual clauses Single helpdesk (Art. 21)
EU Batteries Regulation (2023)	Guidelines covering the application of the due diligence requirements (Art. 48)
EU Conflict Minerals Regulation	Due diligence ready! website Guidelines for the identification of conflict-affected and high-risk areas, and other supply chain risks (Commission Recommendation (EU) 2018/1 149 of 10 August 2018) Indicative, non-exhaustive list of conflict-affected and high-risk areas
EU Digital Services Act	Questions and answers on the Digital Services Act
EU AI Act	Guidelines on prohibited artificial intelligence practices established by regulation Guidelines on the scope of obligations for providers of general-purpose AI models under the AI Act
Korea AI Basic Act	Guidance planned under the act
Product and market-based measures
EU Forced Labour Regulation (2024)	Guidance for economic operators on due diligence in relation to forced labour; separate guidance on due diligence in relation to forced labour imposed by state authorities Guidance for economic operators on best practices for bringing to an end and remediating different types of forced labour Guidance for competent authorities on the practical implementation of the regulation, in particular for risk-based assessments for investigations and on the applicable standard of evidence Guidance for customs authorities on the practical implementation of certain provisions Information on the risk indicators of forced labour Guidance for economic operators and product suppliers on how to engage in dialogue with competent authorities in relation to investigations (Chapter III) Guidance on use of Single information submission point for alleged violations (Art. 9) Guidance for member states on the method for calculating financial penalties and applicable thresholds Further information to facilitate competent authorities’ implementation of and the economic operator’s compliance with the regulation
EU Deforestation Regulation (2023)	Guidance Document for Regulation (EU) 2023/1 115 on Deforestation-Free Products Country classification list FAQs and other information on implementation EU observatory on deforestation and forest degradation
US Uyghur Forced Labour Prevention Act (UFLPA) (2021)	UFLPA Strategy and its updates UFLPA US Customs and Border Protection Operational Guidance for Importers List of entities in the XUAR that mine, produce or manufacture wholly or in part any goods, wares, articles and merchandise with forced labour (Sec.2(d)(2)(b)(i)) List of entities working with the government of the XUAR to recruit, transport, transfer, harbour or receive forced labour or Uyghurs, Kazakhs, Kyrgyz or members of other persecuted groups out of the XUAR (Sec.2(d)(2)(b)(ii)) List of products mined, produced or manufactured wholly or in part by entities on the list required by clause (i) or (ii) (Sec.2(d)(2)(b)(iii)) List of entities that exported products described in clause (iii) from the People’s Republic of China into the United States (Sec.2(d)(2)(b)(iv)) List of facilities and entities that source material from XUAR or from persons working with the government of the XUAR or the Xinjiang Production and Construction Corps for purposes of the ““poverty alleviation”” programme or the ““pairing-assistance”” programme or any other government labour scheme that uses forced labour (Sec.2(d)(2)(b)(v)) List of high-priority sectors for enforcement (Sec.2(d)(2)(b)(viii)) List of due diligence resources on the CBP website List of due diligence resources and business advisories (towards end) ILAB, SourceRight tool ILAB, List of Goods Produced by Child Labor or Forced Labor
US Tariff Act (1930), Section 307	Withhold Release Order (WRO) and Finding Modifications Guide List of due diligence resources and business advisories ILAB, SourceRight tool ILAB, List of Goods Produced by Child Labor or Forced Labor
UK Environment Act (2021)	Public consultation on implementation of due diligence provisions conducted

Note: This table lists both planned and available guidance and support.