
Publication: August 2024
Sustainability due diligence is a process through which companies need to identify, address, cease, prevent and/or mitigate actual or potential risks of contributing to any adverse sustainability impacts associated with their activities or sourcing decisions, as well as keep track of and communicate their actions to address these risks. This report is based on current ongoing work and discussions from both academic researchers and policymakers, taking stock of current questions and concerns about due diligence developments and their implications for international trade, the role of VSS in GVCs’ sustainability governance, and for developing countries. Link: https://unctad.org/system/files/official-document/ditctab2024d3_en.pdf