Review of G7 Government-led Voluntary and Mandatory Due Diligence Measures for Sustainable Agri-food Supply Chains

Annex B. Due diligence reporting expectations

Table A ‎B.1. Due diligence information to be publicly disclosed in mandatory due diligence measures

Measures	Information	Publication
French Duty of Vigilance Law (2017)	The vigilance plan should include the following information: A risk mapping meant for their identification, analysis and prioritisation. Regular evaluation procedures regarding the situation of subsidiaries, subcontractors or suppliers with whom there is an established commercial relationship, in line with the risk mapping. Appropriate actions to mitigate risks or prevent severe impacts. An alert and complaint mechanism relating to the existence or realisation of risks, drawn up in consultation with the representative trade union organisations within the company. A system monitoring implementation measures and evaluating their effectiveness	Both the vigilance plan and the report concerning its effective implementation should be included in companies consolidated non-financial report on a yearly basis
German Supply Chain Act (2022)	The report should include: whether the enterprise has identified any human rights and environment-related risks or violations of a human rights-related or environment-related obligation, and if so, which ones, what the enterprise has done to fulfil its due diligence obligations with reference to the measures described in sections 4 to 9; this also includes the elements of the policy statement pursuant to section 6 (2) as well as the measures taken by the enterprise as a result of complaints pursuant to section 8 or section 9 (1), how the enterprise assesses the impact and effectiveness of the measures, what conclusions it draws from the assessment for future measures.	The enterprise must prepare an annual report on the fulfillment of its due diligence obligations in the previous financial year and make it publicly available free of charge on the enterprise’s website no later than four months after the end of the financial year for a period of seven years.

Table A ‎B.2. Due diligence information to publicly disclosed in disclosure-based measures

Measures	Information	Publication
California Transparency in Supply Chains Act (2010)	In its supply chains disclosure, a company must disclose to what extent, if any, it: 1. Provides company employees and management, who have direct responsibility for supply chain management, training on human trafficking and slavery, particularly with respect to mitigating risks within the supply chains of products. 2. Engages in verification of product supply chains to evaluate and address risks of human trafficking and slavery. The disclosure shall specify if the verification was not conducted by a third party. 3. Conducts audits of suppliers to evaluate supplier compliance with company standards for trafficking and slavery in supply chains. The disclosure shall specify if the verification was not an independent, unannounced audit. 4. If it maintains internal accountability standards and procedures for employees or contractors failing to meet company standards regarding slavery and trafficking	The Act requires companies subject to the law to disclose information on their website or, if a company does not have a website, through written disclosures.
The UK Modern Slavery Act (2015)	The Modern Slavery Statement may include information about: 1. The organization’s structure, its business, and its supply chains. 2. Its policies in relation to slavery and human trafficking. 3. Its due diligence processes in relation to slavery and human trafficking in its business and supply chains; the parts of its business and supply chains where there is a risk of slavery and human trafficking taking place, and the steps it has taken to assess and manage that risk; its effectiveness in ensuring that slavery and human trafficking is not taking place in its business or supply chains, measured against such performance indicators as it considers appropriate. 4. The training about slavery and human trafficking available to its staff." (Act, part 6, 54(5))	Organisations in scope of the Act must prepare a slavery and human trafficking statement for each financial year of the organisation. It must publish the slavery and human trafficking statement on that website, and include a link to the slavery and human trafficking statement in a prominent place on that website’s homepage. (Act, par 6 (1) & (7))
EU Corporate Sustainability Reporting Directive (2023)	Sustainability reporting shall contain a description of 1. The due diligence process implemented by the undertaking with regard to sustainability matters (art. 19a & 29a). 2. The principal actual or potential adverse impacts connected with the undertaking’s own operations and with its value chain, including its products and services, its business relationships and its supply chain, actions taken to identify and monitor those impacts; (art. 19a & 29a) 3. Any actions taken by the undertaking to prevent, mitigate, remediate or bring an end to actual or potential adverse impacts, and the result of such actions. 4. How the undertaking’s business model and strategy take account of the interests of the undertaking’s stakeholders and of the impacts of the undertaking on sustainability matters" (Art. 19(2)a, f & 29(2)a, f) Note the Commission Delegated Regulation adopted on 31 July 2023 which specifies the European sustainability reporting standards that certain companies should use to prepare their sustainability reporting (EC, 2023[52]).	Reporting on sustainability matters needs to be part of the management report. (Art. 19 & 29)

Sources: (State of California Department of Justice, 2010[53])

Table A ‎B.3. Due diligence information to publicly disclosed in trade-based measures

Measures	Information	Publication
Uyghur Forced Labour Prevention Act (2021)	The Act itself does not provide information on due diligence steps to implement. Accompanying guidance however lists information that a company can provide as part of its ‘due diligence system’: 1. Engagement with suppliers and other stakeholders to assess and address forced labor risk. 2. Mapping of the supply chain and assessment of forced labor risks along the supply chain from raw materials to production of the imported good 3. Written supplier code of conduct forbidding the use of forced labor and addressing the risk of use of Chinese government labor schemes. 4. Training on forced labor risks for employees and agents who select and interact with suppliers. 5. Monitoring of supplier compliance with the code of conduct 6. Remediation of any forced labor conditions identified or termination of the supplier relationship if remediation is not possible or is not timely completed. 7. Independent verification of the implementation and effectiveness of the due diligence system	US UFLPA requires importers of any size to respond to Customs and Border Protection requests demonstrating that the goods are not produced wholly or in part by forced labour in Xinjiang, China.
UK Environment Act (2021)	Annual report on due diligence system: A regulated person in relation to a forest risk commodity who uses that commodity, or a product derived from that commodity in their UK commercial activities must, for each reporting period, provide the relevant authority with a report on the actions taken by the person to establish and implement a due diligence system in relation to that commodity as required by paragraph 3 (Schedule 17, part 1.4). The relevant authority must make reports under this paragraph available to the public in the way, and to the extent, specified in regulations made by the Secretary of State.	A regulated person under the Act must provide the (still to be determined) relevant authority with an annual report no later than 6 months after the end of the reporting period to which it relates. Following, the relevant authority makes these annual reports public. (Schedule 17, part 1.4)
EU Deforestation Regulation (2023)	The due diligence statement should include the following information in order for a company to place relevant products on the EU market: 1. a summary of the information referred to in Article 9(1), points (a) a description, including the trade name and type of the relevant products as well as, in the case of relevant products that contain or have been made using wood, the common name of the species and their full scientific name; the product description shall include the list of relevant commodities or relevant products contained therein or used to make those products;(b) the quantity of the relevant products; for relevant products entering or leaving the market, the quantity is to be expressed in kilograms of net mass and, where applicable, in the supplementary unit set out in Annex I to Council Regulation (EEC) No 2658/87 (20) against the indicated Harmonised System code, or, in all other cases, the quantity is to be expressed in net mass or, where applicable, volume or number of items; a supplementary unit is applicable where it is defined consistently for all possible subheadings under the Harmonised System code referred to in the due diligence statement; (c) the country of production and, where relevant, parts thereof. 2. the conclusions of the risk assessment carried out pursuant to Article 10 (Risk assessment) and measures undertaken pursuant to Article 11 (Risk mitigation) and a description of the information and evidence obtained and used to assess the risk. 3. where applicable, a description of the process of consultation of indigenous peoples, local communities and other customary tenure rights holders or of the civil society organisations that are present in the area of production of the relevant commodities and relevant products.	Operators shall make available a due diligence statement to the competent authorities through the information system. These statements shall be electronically available and transmittable (Art. 4(2)). This information system containing the due diligence statements made available pursuant to Article 4(2) shall be established and maintained by the Commission.