
Mapping the interlinkages between voluntary sustainability standards and due diligence
Brandi, Clara / Thomas Dietz / Paulo Mortara Batistic / Charline Depoorter / Graeme Auld / James Harrison / Hamish van der VenExternal Publications (2025)
in: Santiago Fernandez de Cordoba / Axel Marx / Paulo Mortara Batistic / Charline Depoorter (eds.), The future of sustainable trade (UNCTAD/DITC/TAB/2024/5), Geneva: UNCTAD, 9-24
ISBN: ISBN: 978-92-1-003361-9
Volltext
Due diligence emphasises adherence to substantive sustainability requirements and specific procedures like auditing and grievance mechanisms, similar to those found in VSS systems. This chapter assesses the substantive and procedural overlaps and gaps between VSS and due diligence to understand potential synergies, and draws insights from past research on VSS to inform due diligence measures.