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Which due diligence duties does the Transparency Act impose in the supply chain?

Larger undertakings must carry out due diligence in line with the OECD Guidelines: embed responsible conduct in governing documents, map actual and potential adverse impacts on fundamental human rights and decent working conditions, cease or limit them, track the measures and communicate how they were handled. The account must be published by 30 June each year and signed by the board and the general manager. Anyone may request information on how impacts are addressed, and the reply is due within three weeks.

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Reference
Transparency Act sections 4, 5 and 6
Acts
Area
SME, employment and contracts
Read date
2026-09-09

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