The 21 legislative measures in scope of this paper differ in the size of entities they apply to (entity scope), the extent of supply chain activities covered (supply chain scope), and the types of risks and issues they address (responsible business conduct (RBC) issue scope).
Mapping social and environmental due diligence legislation
The scope of entities covered by these measures differ generally based on size or by specific supply chains or defined commodities. In some cases, entity scope is determined by both size and commodity/supply chain.
Type and size: Due diligence conduct measures (6/11 measures) and disclosure measures (4/5 measures) generally apply size thresholds at which obligations apply, while product and market-based measures more often apply to all economic operators (i.e., natural as well as legal persons) importing, exporting or placing on the market, regardless of size.1
Commodity/supply chain: Certain measures narrow the scope of entities covered in reference to the supply chain (or aspects of the supply chain) or commodities or products the measure is focussed on (9/21 measures).2
The measures generally have extraterritorial effect, applying to any entity operating or importing into the jurisdiction of the measure, although some measures apply size thresholds to entities from outside their market.3
Even where not directly in scope of the measure, suppliers and business partners, including small and medium-sized enterprises (SMEs), will be indirectly impacted by the requirements. The measures generally account for their potential impact on SMEs, including by excluding SMEs from direct scope, imposing differential obligations, mandating competent authorities to consider SMEs in support measures, and/or requiring in-scope entities to make provision for the different capacities of SMEs.
The measures each set out expectations in relation to an entity’s supply chain or value chain; however, they differ in supply chain scope, terminology and whether and how the relevant supply or value chain coverage is defined. In some cases, both downstream and upstream activities are covered; in others, the supply chain is defined only in relation to upstream activities. In all cases, the terms “downstream” and “upstream” are not defined. Generally, all categories of measure address own operations and upstream activities.
Note: All measures address own operations. Upstream is addressed in all measures, with the exception of EU Digital Services Act (DSA); EU AI Act; Korea AI Basic Act. Downstream is addressed in EU Corporate Sustainability Reporting Directive (CSRD); EU DSA; EU Batteries Regulation; EU AI Act; EU Corporate Sustainability Due Diligence Directive (CSDDD); and Korea AI Basic Act.
The scope of responsible business conduct issues addressed by the due diligence related measures varies, but can broadly be grouped as human rights, labour rights and environmental impacts.
Due diligence conduct measures: These generally take a broad approach to issue scope, with human rights and environmental issues generally defined by reference to international treaties.4 However, some measures refer to fundamental rights or severe violations without enumerating specific rights.
Product and market-based measures: These are focussed on specific human rights issues or environmental impacts (deforestation, forced labour).
Disclosure measures: Three out of five are focussed specifically on modern slavery, while the EU CSRD (2023) has a broader issue scope.
Note: Human rights: in scope in all measures, except for UK Environment Act; EU Deforestation Regulation. Labour Rights: addressed in UK Modern Slavery Act; Australia Modern Slavery Act; Canada Fighting Forced Labour in Supply Chains Act; EU CSRD; French Duty of Vigilance Law; Norwegian Transparency; German Supply Chain Act; EU CSDDD; EU Batteries Regulation; UAE Due Diligence Regulations for Responsible Sourcing of Gold; US Tariff Act; US UFLPA; EU Forced Labour Regulation. Measures addressing forced labour are listed under human rights and labour rights. Environment: addressed in EU CSRD; French Duty of Vigilance Law; German Supply Chain Act; EU CSDDD; EU Batteries Regulation; UAE Due Diligence Regulations for Responsible Sourcing of Gold; UK Environment Act; EU Deforestation Regulation.
← 1. Due diligence conduct measures with size thresholds: EU Digital Services Regulation 2022/65; EU Batteries Regulation 2023/1 542; EU Corporate Sustainability Due Diligence Directive 2024/1 760; French Duty of Vigilance Law, 2017‑399; German Act on Corporate Due Diligence Obligations in Supply Chains; and Norwegian Transparency Act 2021. Disclosure measures with size thresholds: UK Modern Slavery Act 2015; Australian Modern Slavery Act; EU Corporate Sustainability Reporting Directive 2022/2 464; and Canadian Fighting Against Forced Labour and Child Labour in Supply Chains Act 2023. Size thresholds are based on revenue and employee numbers, with the exception of the EU Digital Services Regulation, which is based on average monthly active recipients.
← 2. EU Conflict Minerals Regulation 2017/821; EU Digital Services Regulation 2022/65; EU Batteries Regulation 2023/1 542; EU Deforestation Regulation 2023/1 115; EU Artificial Intelligence Regulation 2024/1 689; Korea AI Basic Act; UAE Due Diligence Regulations for Responsible Sourcing of Gold 2023; and UK Environment Act 2021.
← 3. For example, the EU CSRD (2023) and the EU CSDDD (2024) each set turnover thresholds at which their requirements apply to non-EU entities.
← 4. An exception to this is the French Duty of Vigilance Law (2017), which refers to severe violations and environmental damage without defining them.