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Our recommendations align with the UN Guiding Principles on Business & Human Rights, ILO Fundamental Conventions, OECD Due Diligence Guidance and Guidelines, the World Benchmarking Alliance’s Social Transformation Framework, and Just Transition Initiative.
The global human rights and social impact landscape is moving towards increased regulatory oversight, due diligence, and mandatory reporting on the impacts organisations have on workers, suppliers, communities, and consumers. Our suite of services in Human Rights & Social Impact consultancy is designed to help corporates, funds, public administrations, and international institutions comprehensively address these challenges by assessing human rights risks and decent working conditions, remediating issues, monitoring and measuring impact, and designing bespoke social impact programs.
Our diverse team combines broad and deep human rights and social subject matter expertise with commercial and operational capabilities to help organisations at different stages implement strategies to respect human rights and deliver meaningful social impact.
Empower your organisation to realise the business value of social performance by leveraging our Social Impact and Human Rights Services. From human rights due diligence and social impact assessment to ethical trade and just transition, our services empower organisations to thrive while contributing to a world where ethical values and social responsibility take centre stage.
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Navigating the human rights regulatory landscape
Mandatory human rights due diligence is no longer a European issue — it is becoming a global standard. Across the EU, UK, Germany, France, Australia and beyond, regulators are tightening expectations on how businesses identify, manage and report on human rights risks throughout their operations and supply chains. For many organisations, the question is no longer whether to act, but how to build a due diligence programme that is credible, proportionate and fit for what is coming next.
Taken together, this regulatory landscape means human rights due diligence has become a legal and operational priority, not a reporting exercise. The organisations best positioned for what is coming are those that are building real due diligence programmes now — not waiting for enforcement deadlines to force the issue.
Following the EU Omnibus I agreement reached in early 2026, the CSDDD has been confirmed within a revised framework. The directive now applies to EU companies with over 5,000 employees and €1.5 billion in net turnover, and to non-EU companies generating €1.5 billion in EU turnover – with compliance required by July 2029. While scope thresholds have been narrowed, the core obligations remain: risk identification, mitigation, grievance mechanisms, and integration into governance. Financial penalties of up to 3% of worldwide turnover apply. Businesses no longer in direct scope should note that their largest customers almost certainly are – and supply chain pressure will flow down regardless.
The Corporate Sustainability Reporting Directive requires companies in scope to report on social and workforce impacts under ESRS S1 and S2. Meaningful reporting against these standards requires a functioning human rights due diligence framework – disclosure without due diligence is increasingly difficult to defend. The Omnibus revision has raised the CSRD threshold to 1,000 employees and €450 million in turnover, but the direction of travel is clear: social performance data is becoming a permanent part of corporate reporting.
The UK Modern Slavery Act has required large companies to publish annual statements since 2015, but its disclosure-only model – with no financial penalties and no mandated due diligence – has long been seen as insufficient. That is changing. The UK’s Responsible Business Conduct Review, announced in 2025, is examining alignment with EU standards, and in December 2025, the Independent Anti-Slavery Commissioner proposed a new model law combining a forced labour import ban with mandatory corporate due diligence. Businesses operating in the UK should expect a significantly strengthened regime within the current parliament. NHS procurement regulations introducing modern slavery due diligence obligations for public bodies are also coming into force in May 2026.
Germany’s Lieferkettensorgfaltspflichtengesetz (LkSG) introduced mandatory due diligence obligations for large companies operating in Germany, including risk analysis, mitigation and complaints mechanisms. While the current German government has proposed replacing it with a less bureaucratic version of the CSDDD, the underlying obligations – and the expectation to act – remain live. Elsewhere, France’s Duty of Vigilance Law continues to require large companies to establish and implement a vigilance plan. Norway’s Transparency Act mandates due diligence and public reporting. South Korea and Taiwan are both advancing national mandatory due diligence legislation. The regulatory perimeter is expanding – and it is expanding quickly.
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