Due diligence
An ongoing process through which a company identifies, prevents, mitigates and accounts for actual and potential adverse impacts of its operations and business relationships on people, the environment and society. The OECD Due Diligence Guidance (2018) sets it out in six steps, from embedding in policies to remediation. It underpins the French duty of vigilance and the CSDDD.
See also: CSDDD (Corporate Sustainability Due Diligence Directive)
Reference source: www.oecd.org
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