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"Documenting Respect for Human Rights - a 2024 Benchmark of Large Danish Companies," 25 November 2024
This report provides a benchmark of the human rights policies and self-reported human rights due diligence practices of 30 of the largest Danish companies for the 2023 reporting period.
As is the case for all other businesses, the covered companies have a responsibility to respect human rights. This entails maintaining an awareness of their negative impacts on human rights and publicly demonstrating what they are doing to avoid and address them. The UN Guiding Principles on Business and Human Rights (UNGPs), the global authoritative standard on business and human rights, define this as human rights due diligence (HRDD).
This benchmark takes a closer look at the degree to which 30 of the largest Danish companies are able to demonstrate that they meet this global standard of responsible business conduct. The study aims to contribute to an ongoing debate on how businesses can improve their for respect human rights and publicly document their efforts.
To enable comparison with similar benchmarks at the global level and those done in other countries the benchmark relies on the Corporate Human Rights Benchmark’s (CHRB) Core UNGP Indicator methodology. The benchmark repeats earlier Danish benchmarks carried out in 2020 and 2022. This year’s benchmark is carried out in collaboration between the Danish Institute for Human Rights and the Eiris Foundation.
The study facilitates an early consideration of the future impacts of the EU's Corporate Sustainability Due Diligence Directive (CSDDD), which includes a mandatory due diligence obligation with respect to human rights and environmental impacts; and the Corporate Sustainability Reporting Directive (CSRD), which concerns disclosures on a range of sustainability matters and their management including human rights and due diligence; and related regulatory developments on benchmarks such as these.
The 2024 Danish Institute for Human Rights benchmark assesses the human rights policies and due diligence practices of 30 major Danish companies, measuring their alignment with global standards and contributing to discussions on responsible business conduct and the impact of upcoming EU regulations.
In their new report, frank bold shows key findings from an assessment of 100 companies’ reports in preparation for the implementation of the EU Sustainability Reporting Standards, good practice examples and recommendations to businesses, auditors and policymakers.
UNICEF’s new guidance briefs assist companies reporting under the European Sustainability Reporting Standards (ESRS) by offering insights on how to integrate children’s rights into assessments, disclosures, and reporting requirements, especially in areas such as child labor, community impacts, and protections for children as consumers.
Standardised sustainability disclosures under the CSRD are crucial for the EU's economic resilience and global leadership in sustainability, write Julia Otten and Susanna Arus of Frank Bold in Sustainable Views. Policymakers should maintain a strategic vision, focusing on long-term resilience rather than short-term expediency.
The European Commission has initiated infringement procedures against 17 EU member states for failing to meet the July 6, 2024 deadline to fully implement the Corporate Sustainability Reporting Directive (CSRD) into national law.
The agreement among EU co-legislators needs to be formally voted by the Council and EU Parliament, but is expected to be in place before the EU elections this year.
However, MEPs ensured that the Commission will strive to publish sector-specific sustainability reporting standards in eight areas as soon as they are ready before the deadline.
It of critical importance to address challenges and uncertainties currently faced by companies, as well as to ensure meaningful sustainability disclosures, the statement says.
A majority of 359 Members of the Parliament voted against a motion to reject the ESRS and its replacement with an emptied and diluted piece of legislation.
Germany is seeking to exempt thousands of Mittelstand companies from EU green reporting rules, in a move officials say risks “gutting” the bloc’s efforts to hold companies accountable for their impact on the environment.
Frank Bold calls on the Commission not to disregard the political agreement reached in 2022 on the Corporate Sustainability Reporting Directive (CSRD).
These Standards provide more detail on the Corporate Sustainability Reporting Directive adopted last year, while also updating them to align with new international climate reporting standards issued in June.
Eurosif welcomes the standards covering all Environmental, Social and Governance topics. Concerns remain over making all disclosures subject to materiality assessment.
The endorsed statement was developed jointly by the European Fund and Asset Management Association (EFAMA), the European Sustainable Investment Forum (Eurosif), the Institutional Investors Group on Climate Change (IIGCC), the PRI and the United Nations Environment Programme Finance Initiative (UNEP FI).
On 9 June, the European Commission published for public consultation a draft Delegated Act on the first set of European Sustainability Reporting Standards.
Publication by the Danish Institute for Human Rights: "How do the pieces fit in the puzzle? Making sense of EU regulatory initiatives related to business and human rights"
Sustainability reporting experts and NGOs welcome the adoption of the EU sustainability reporting standards (ESRS) by EFRAG submitted this week to the European Commission. Whilst the ambition of the ESRS remains limited in several areas, they represent a major improvement for companies as well as for users of sustainability information and address the biggest problems in quality and reliability of corporate reporting.
The European Commission will now consult EU bodies and Member States on the draft standards,
before adopting the final standards as delegated acts in June 2023, followed by a scrutiny period by the European Parliament and Council.
MEPs voted today (November 10) to confirm the agreement reached earlier this summer to strengthen companies’ obligations to disclose information on their sustainability risks and impacts, and adopt mandatory EU standards covering ESG matters
The letter, signed by 37 organisations, calls on the European Commission to uphold the legal mandate agreed in the CSRD to develop and adopt an ambitious framework to improve and standardise corporate disclosure on sustainability matters
On Tuesday 21 June, the trilogue negotiations between the European Commission, Parliament and Council concluded with an agreement for the EU Corporate Sustainability Reporting Directive (CSRD).
The EU Corporate Sustainability Reporting Directive proposal will move to the final stage of the legislative process and enter trilogue negotiations between the EU Commission, European Parliament and the Council.
NGOs together with investors and asset managers call members of the European Parliament to broaden the scope of the Corporate Sustainability Reporting Directive (CSRD) to ensure that all listed SMEs, as well as non-listed SMEs operating in high-risk sectors, are adequately incorporated in the legal framework.
The 12 signatories of this statement - who represent key users of corporate sustainability information - call on EU policymakers to promptly agree on the EU Corporate Sustainability Reporting Directive reform and support accompanying EU standards
Frank Bold's report calls on EU to strengthen Corporate Sustainability Reporting Directive to effectively address barriers to supervision and enforcement of disclosure obligations introduced by EU NFRD
Business & Human Rights Resource Centre has signed an open letter alongside Wikirate, OAR and Clean Clothes Campaign, urging EU members of Parliament and the EU Commission to adopt and incorporate open data principles into the proposed Corporate Sustainability Reporting Directive
The authors argue that respect for human rights is not just an ESG factor, but a global standard of expected conduct for all companies, including institutional investors.
The proposal presents several major improvements which are essential to help companies focus and report on meaningful information and channel finance to activities and projects needed to meet the objectives of the European Green Deal. However, it falls short on several important points, which significantly limit its desired impact.
The recommendations can successfully guide the EU standard-setting process, and significantly advance the quality of corporate sustainability transparency, says the Alliance for Corporate Transparency.
The reports set out recommendations to the European Commission for the elaboration of possible EU sustainability reporting standards and for possible changes to EFRAG's governance and funding if it were to become the EU sustainability reporting standard setter.
To contribute to a meaningful EU process for the standardisation of reporting requirements in favour of comparable, concise and relevant disclosure, the members of the Alliance for Corporate Transparency have combined their expertise and aligned on key priorities for reform of the EU NFR Directive and development of possible future standards.
The 2024 Danish Institute for Human Rights benchmark assesses the human rights policies and due diligence practices of 30 major Danish companies, measuring their alignment with global standards and contributing to discussions on responsible business conduct and the impact of upcoming EU regulations.
A new report by the EIRIS Foundation, applying its Social LobbyMap methodology, examines and highlights the role of private sector influence in the exclusion of financial sector downstream value chain activities from the scope of the EU Corporate Sustainability Due Diligence Directive (CSDDD).
The ECCJ, in collaboration with 8 other CSOs, published a Transposition Guide for the Corporate Sustainability Due Diligence Directive (CSDDD). This essential guide provides key insights and recommendations for the upcoming transposition phase of this EU directive.
The ActionAid report highlights the need for a gender-responsive approach to the CSDDD, emphasizing the importance of addressing gender inequality, women’s rights, and protections for marginalized groups disproportionately affected by corporate abuses.
The report outlines recommendations for governments and companies to enhance corporate human rights performance through robust regulatory frameworks and collaborative efforts.
The study by the British Institute of International and Comparative Law provides reflections on changes in corporate practice resulting from the implementation of HREDD laws, namely the French DVL and German LkSG, and a comparative analysis of these legal models.
Anti-Slavery International's analysis of the EU CSDDD aims to empower civil society organisations to advocate for its effective implementation, address remaining gaps, and promote fair treatment of workers by businesses.
Trade unions are pushing for stronger human rights protections in the base metals sector, emphasising the role of HRDD frameworks and the CSDDD in improving worker conditions and holding companies accountable.
In its report, UNICEF provides its recommendations to the EU Institutions, EU Member States, and businesses on how to effectively implement the CSDDD for children’s rights.
The guide provides an in-depth analysis of the CS3D Directive, offering recommendations for its transposition into national laws to ensure strong environmental protection while encouraging alignment with international standards and supporting lawmakers, public authorities, and companies in understanding and implementing its provisions.
The particular format of the sector dialogues has had some positive results, but on balance the overall result for civil society is rather patchy – this is the conclusion NGOs participating in those sector dialogues present in a new background paper. Attempts by companies to depict their activities in sector dialogues as stakeholder engagement must be viewed in a critical light against the background of the CSDDD and the German Supply Chain Act.
The guide provides practical guidance on how to engage with policymakers through the transposition of the Corporate Sustainability Due Diligence Directive to advocate for alignment with the UN Guiding Principles on Business and Human Rights and other international business and human rights standards.
Non-exhaustive examples showing how questions of effectiveness, current supply network/value chain complexity, and feasibility for companies have been addressed by the Corporate Sustainability Due Diligence Directive (CSDDD).
Non-exhaustive examples on protections and opportunities for small and medium-sized enterprises (SMEs) from the Corporate Sustainability Due Diligence Directive (CSDDD)
The new blog by BSR says that financial institutions should proactively align with the CSDDD by assessing management gaps, enhancing collaboration, mapping value chains, identifying stakeholders, and developing a roadmap based on international due diligence standards.
Swedwatch views the CSDDD as a positive, long-awaited step towards corporate accountability but urges the Swedish government to strengthen the law during transposition, particularly by addressing gaps in company scope, downstream due diligence, and enforcement.
The author, lawyer Robert Grabosch, LL.M., explains what the EU Supply Chain Directive actually does and does not stipulate. Robert Grabosch also points out the serious differences from the
German Supply Chain Act.
This Policy Brief by the Responsible Contracting Project analyzes the content of the newly adopted EU Corporate Sustainability Due Diligence Directive with respect to commercial contracts.
More than 100 large companies, SMEs and networks including Maersk, Aldi Süd Holding, Cisco, Nokia, H&M Group, Scania and Ritter Sport have united to endorse the Corporate Sustainability Due Diligence Directive (CSDDD) again at the stage of final formal confirmation.
The CSDDD makes notable advances in mitigating the risk that in-scope companies simply “transfer” obligations to their business partners, explains Radu Mares in his contribution to the blog symposium hosted by Verfassungsblog and the German Institute for Human Rights.
In partnership with the German Institute for Human Rights, a blog symposium by Verfassungsblog explores the directive’s scope on human and environmental rights, its extraterritorial reach, the role of National Human Rights Institutions, accompanying measures for corporations, and delves into key issues such as access to justice for rightsholders, administrative oversight, and meaningful engagement with Global South stakeholders.
The CSDDD is the first region-wide due diligence legislation, yet it is also a political compromise among EU member states, which civil society and business have been watching closely. This piece explains the main elements of the CSDDD and outlines some of its implications beyond the EU.
Press release by the European Coalition for Corporate Justice along with an "Overview of the Corporate Sustainability Due Diligence Directive: Advancing Corporate Responsibility"
Human Rights Watch calls on voters in the EU election to see where candidates and parties on their ballot stand on speaking up against corporate abuses, enacting and expanding legislation to regulate corporations’ activities, and ensuring that affected people and communities have access to justice and remedies, among other topics.
This publication aims to give an overview of the various EU regulatory initiatives of relevance to business and human rights in force or under development by the EU, how they align with international frameworks, such as the UN Guiding Principles on Business and Human Rights, and how the various pieces fit in the puzzle.
The European Parliament has adopted new laws to rein in companies for human rights abuses in global supply chains. This will have far-reaching impacts on Switzerland’s largest companies.
This publication by the Danish Institute for Human Rights summarises the key elements of the CSDDD, considers steps for effective implementation, and recommends strategies for aligning with the UNGPs
Overview of business voice in support of mandatory due diligence, notably the EU's Corporate Sustainability Due Diligence Directive (CSDDD), since February 2024
Stéphane Brabant, Senior Partner at Trinity International AARPi, and Eugénie Denat, summarise the most essential provisions of the CSDDD in order to reassure businesses about the application of the directive and its content.
In this briefing, ECCJ, CAN Europe, Reclaim Finance, Frank Bold, ECCHR and ClientEarth address some of the main myths around the CSDDD and lay out the importance of this law in finally holding European corporations accountable.
The preliminary endorsement by member states of the Forced Labour Regulation ramps up pressure on wavering countries to also endorse CSDDD on Friday, reducing the political room to justify continued resistance to the law.
In March 2024, over 50 representatives from businesses including Ferrero, Mondelez Italia and Mars, associations and NGOs, urged the Italian Government to support the CSDDD ahead of another - and potentially the last - chance to secure EU Council endorsement. This statement joins a chorus of voices from across large and small businesses, associations, academia, and civil society in support of the CSDDD.
Failure to agree an ambitious EU Corporate Sustainable Due Diligence Directive will lead to greater fragmentation of corporate accountability legislation, fail to protect lives and the environment, and make life harder for companies and investors
EU negotiators went back to the drawing board over the weekend to bulletproof the text of the bloc’s corporate due diligence law (CSDDD) in the hope of securing a final deal by Friday (15 March) at the latest, Euractiv understands.
The delay in approving a new EU directive does a disservice to companies that need legal certainty, says chair of the UN working group on business and human rights Robert McCorquodale
Ahead of the European Union vote on whether to adopt the Corporate Sustainability and Due Diligence Directive (CSDDD), ICAR, joined by 69 other partner organizations around the world, sent the following letter urging European countries to vote in favor of a strong due diligence directive.
The Uganda Consortium on Corporate Accountability (UCCA) released a statement to express their disappointment over the Committee of the Permanent Representatives of the Governments of the Member States to the European Union (COREPER) failure to reach a final agreement on Corporate Sustainability Due Diligence Directive (CS3D).
Without prejudice to details regarding the scope of the directive, nor its loopholes and weaknesses, this briefing note sets to inform businesses, civil society, and Indigenous Peoples about relevant considerations for good practice in implementing the CSDDD in the context of Indigenous Peoples, in order to prevent human rights harms and in turn reduce legal, operational, reputational, and financial risks for businesses.
At the last minute, France made an impossible demand of the negotiators, calling into question the compromise agreement reached after several years of hard work by the Member States, the European Parliament, and the Commission, says ECCJ
While an attempt was made to approve the directive in Council today, these efforts were reportedly derailed further by a last minute effort by France to significantly scale back the scope of the new rules to apply only to companies with more than 5,000 employees, instead of the proposed 500 employee threshold.
The joint civil society statement highlights the vital nature of the EU sustainability legislation - necessary and overdue to trigger the change in business conduct - and the need to maintain collective pressure to avoid compromising key principles in subsequent decisions.
The CSDDD is a world-leading initiative to put internationally agreed standards of corporate behaviour from the UN and OECD into law, write MEP Heidi Hautala and BHR experts Olena Uvarova and Ihor Konopka.
In a joint statement, 26 companies and networks urgently call on the German Chancellor to agree to the political agreement on the Corporate Sustainability Due Diligence Directive (CSDDD). ALDI SÜD, Bayer, Primark, FRoSTA, KiK, Mars, Tchibo, VAUDE, Ritter Sport and the Global Network Initiative are among those affirming business support for the text agreed in December 2023.
In a blog post, a group of BHR scholars and practitioners explain why the CSDDD is needed for businesses and human rights and address some of the most common misconceptions about the text.
"It is precisely in times of political crisis and economic challenges that defending the universal rights and fundamental values that unite us can strengthen the foundation for a brighter future", the statement says.
The rapporteur wrote a letter to Italian Prime Minister Giorgia Meloni to express her serious concern at reports Italy may block the EU’s proposed new rules on human rights and environmental due diligence for companies. She called on the Italian Government to fully support the proposed Directive.
The adoption of the Directive would represent a significant advance in the global efforts to respect, protect, and fulfill children’s rights and human rights, support gender equality and address environmental challenges, as well as boost efforts to create a level playing field for businesses, the statement says.
Businesses (including Ferrero) as well as other stakeholders call on the Italian Government to support the Corporate Sustainability Due Diligence Directive.
WBCSD brings together over 225 of the world’s largest, most forward-thinking companies working together to accelerate the transition to a sustainable world.
UN High Commissioner for Human Rights Volker Türk on Tuesday urged EU leaders to approve a ground-breaking agreement on business and human rights, amid reports that support for the measure may now be in question in the European Council.
This week, the Council of the European Union can be a game changer, by adopting the compromise text resulting from political trialogue negotiations last December on the Corporate Sustainability Due Diligence Directive (CSDDD). CIDSE and COMECE urge the EU Member States to support the EU Corporate Sustainability Due Diligence Directive.
In the context of ongoing regulatory developments and the expected vote on the European Union Corporate Sustainability Due Diligence Directive, the UN Global Compact reiterates its support for mandatory human rights due diligence.
European Union countries on Friday postponed a decision on a proposed law which would require large companies to check if their supply chains use forced labour or cause environmental damage after Germany indicated it would abstain.
18 doctoral researchers from the International Doctorate Programme on Business and Human Rights at Friedrich-Alexander-Universität Erlangen-Nürnberg in Germany urge all EU member state governments to vote in favor of the Corporate Sustainability Due Diligence Directive (CSDDD).
The Corporate Sustainability Due Diligence Directive (CSDDD) has been taken off the agenda of Friday’s meeting of EU ambassadors, as it was not expected to reach a majority among EU countries.
70 companies and networks, including Nokia, Novo Nordisk, Ørsted, Vattenfall and Bestseller, call on their governments to vote in favour of the initiative at the upcoming Council meeting.
The Free Democratic Party is blocking a major EU business policy initiative at the last minute. Germany’s abstention reflects the earlier reluctance of its coalition partners to push back harder against efforts by the liberals to kill the law.
The crucial meeting on 9 February will determine whether the EU can secure a law that benefits companies, markets, affected communities, and the environment alike.
As the Corporate Sustainability Due Diligence Directive (CSDDD) nears a crucial juncture in its legislative and political journey, recent developments in Germany have intensified the debate surrounding this EU milestone in holding corporations accountable.
Gathered within the Business for a Better Tomorrow coalition, large, medium-sized, and small businesses, argue undermining the compromise would be a strategic mistake for the European economy and would create legal uncertainty.
Ahead of a crucial vote on Friday on new landmark European Union business legislation that would help safeguard human rights, which the German government is now threatening to withdraw its earlier support for, Amnesty International calls for all member states to approve this legislation.
Ahead of the EU Council’s vote on the European Corporate Sustainability Due Diligence Directive (CSDDD), over 300 business and human rights practitioners joined a call to support the CSDDD.
As the vote on the European Corporate Sustainability Due Diligence Directive (CSDDD) approaches this Friday, UNI Global Union is calling on governments to support this legislation, which is key to embedding human rights across companies’ operations and value chains as well as across economies.
AIM, which represents manufacturers of branded consumer goods in Europe, urges EU member states to support Corporate Sustainability Due Diligence Directive compromise agreement.
The German Institute for Human Rights urges the German Government and all other EU member states to vote in favour of the EU Corporate Sustainability Due Diligence Directive (CSDDD) in the final vote on 9 February.
On February 6, 2024, the Institutional Investors Group on Climate Change (IIGCC), the Principles for Responsible Investment (PRI), Eurosif - the European Sustainable Investment Forum, the Interfaith Center on Corporate Responsibility (ICCR), and the Investor Alliance for Human Rights (IAHR) released a statement reiterating their support for the agreement reached between the Council and European Parliament on the Corporate Sustainability Due Diligence Directive (CSDDD).
According to the trade unionists Nasir Mansoor and Zehra Khan, even if there are some areas that need to be improved, the German Supply Chain Act is already having a positive impact and is protecting human rights on the ground - as are those companies that are willing to address human rights in their supply chains.
Statement by legal professionals from France, Germany, Italy, Spain, Poland, the Netherlands and Portugal who work together to develop European Model Clauses (EMC) in the framework of the future European Corporate Sustainability Due Diligence Directive (CSDDD)
Chancellor Scholz needs to rule on the matter and decide that his government supports the law, despite resistance from the FDP, writes Juliane Kippenberg from Human Rights Watch.
Mary Robinson, Chair of The Elders, and Phil Bloomer, Executive Director, BHRRC, reflect on the massive leap forward made by the EU last week, with its ground-breaking political deal to better tackle human rights abuses and environmental harms caused by business. Globally, this is the first attempt to enshrine the international standards set by the UN and the OECD in laws across a major economic bloc, and with legal liability and administrative penalties for companies that do not comply.
