Theme – Due Diligence

The Theme of Due Diligence falls under the broader Governance Pillar of sustainability standards. It refers to the specific due diligence-related issues, principles, and requirements that are addressed by voluntary sustainability standards (VSS) and emerging mandatory due diligence legislation.Key aspects covered under the Due Diligence Theme may include: Risk Assessment, Prevention and Mitigation, Stakeholder Engagement, Transparency and Reporting, Embedding and Responsible Business Conduct.