world_organizations hard MCQ

Which EU regulation establishes requirements for the sustainability and transparency of supply chains, mandating large companies to conduct due diligence on human rights and environmental risks in their operations and value chains?

  1. Corporate Sustainability Reporting Directive (CSRD)
  2. Corporate Sustainability Due Diligence Directive (CSDDD)
  3. Taxonomy Regulation
  4. Non-Financial Reporting Directive (NFRD)

Answer: Corporate Sustainability Due Diligence Directive (CSDDD)

Adopted in 2024, CSDDD requires companies to identify, prevent, and mitigate adverse human rights and environmental impacts. It includes civil liability provisions and aligns with international standards (UNGPs, OECD Guidelines), driving responsible business conduct and sustainable value chains globally.

Topic European Union
Exam Relevance UPSC, Banking, SSC
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