What due diligence duties apply in the value chain for Danish companies?

The duty rests on the EU directive on corporate sustainability due diligence, which requires covered companies to identify, prevent, bring to an end and remedy adverse human rights and environmental impacts in their own operations, in subsidiaries and in their chain of business partners. Due diligence must be embedded in policies, monitored continuously and described publicly, and the directive is to be transposed into Danish law by the deadline it sets. Until transposition, the Danish duty to report on corporate social responsibility in the annual report applies.