Risk-based approach
The CSDDD focuses the assessment on the company’s own operations, its subsidiaries and, where relevant, its business partners in areas where adverse impacts are most likely to occur and to be most severe.
The assessment may consider factors such as:geographical area;
- sector and type of activity;
- products and services;
- characteristics of business partners;
- regulatory context.
Where it is not possible to address all adverse impacts at the same time, companies must prioritise them based on severity and likelihood. The assessment may also be supported by independent reports, complaints, sector or multi-stakeholder initiatives, and digital tools.
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