What value chain due diligence duties apply to Finnish companies?

The duty rests on the corporate sustainability due diligence directive, which requires companies in scope 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 is embedded in policies, monitored continuously and reported publicly, and the directive is to be transposed into Finnish law by the deadline it sets. Until then, the value chain information in sustainability reporting applies.