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Moving forward with the EU Non-Financial Reporting Directive: enforcement & review

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Together with members and allies, ECCJ has lodged complaints with national reporting authorities against three EU companies for failing to properly fulfill their human rights due diligence reporting obligations under the EU Non-Financial Reporting Directive.

In light of the 2020 review of the EU Non-Financial Reporting Directive (NFRD), the evidence further shows the need to make the UNGP human rights due diligence reporting framework mandatory in order to guide companies in their disclosures, and ensure proper information for stakeholders such as affected communities and workers. The review of the NFRD must also ensure measures for supply chain transparency & disclosure, such as the disclosure of suppliers' lists and ownership of subsidiaries, in order to ensure effective implementation of incoming EU due diligence legislative measures.

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