Externe Publikationen

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 Ven
Externe Publikationen (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/Full text

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.

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