Mapa legislativo sobre la diligencia debida en la cadena de suministro
Lograr la resiliencia de la cadena de suministro
La mayoría de las empresas no están preparadas para responder a la imprevisibilidad de la volatilidad del mercado y a los acontecimientos mundiales que afectan aún más al panorama de riesgos ESG de la cadena de suministro. Estamos aquí para ofrecerle un desglose de las leyes más importantes que afectan a las empresas y ayudar a su compañía a estar preparada para cualquier legislación vigente o futura.
Utilice nuestro mapa interactivo a continuación para obtener más información sobre estas leyes en cada país resaltado:
Fashioning Accountability and Building Real Institutional Change Act (FABRIC Act) | Proposed in 2022 (Not expected to be in effect for at least a few years)
Applies to
Fashion brands and retailers as well as American manufacturers and suppliers to the garment industry.
What it says
The act intends to restructure pay rates and provide minimum wage as a floor with productivity incentives on top and to impose penalties for workplace violations as well as establish record-keeping measures like a nationwide
garment industry registry.
Penalty
Those found not in compliance face fines of up to $50 million.
Slave-Free Business Certification Act | Proposed in 2022
What it says
The Act requires businesses with annual revenue greater than $500 million to audit their supply chains for labor practices or human trafficking activities that violate specified national or international standards and report the results to the Department of Labor.
Penalty
Companies in violation may face fines of up to $100 million.
Uyghur Forced Labor Prevention Act (UFLPA) | Effective since 2022
Applies to
All companies that import into the USA.
What it says
Companies must provide clear and comprehensive evidence that all products and parts produced in Xinjiang, China, were made without any form of forced labor.
Penalty
Products cannot be imported.
1930 Tariff Act (Issuance of Withhold Release Orders (WROs) | Effective in 1930, amended in 2016
What it is
The United States Customs and Border Protection (CBP) issues Withhold Release Orders (WROs) on products imported into the US suspected to be produced with forced labor.
Penalty
If products are found to be produced with forced labor, they are subject to seizures by the CBP and findings are published to the CBP website.
New York State Fashion Sustainability and Social Accountability Act | Proposed in 2022
Applies to
The proposed legislation applies to fashion retail sellers and fashion manufacturers doing business in the state and having annual worldwide gross receipts that exceed one hundred million dollars.
What it says
The New York State Fashion Sustainability and Social Accountability Act requires fashion retail sellers and manufacturers to disclose their environmental and social due diligence policies, as well as the impacts
of their supply chains. The legislation aims to promote transparency and accountability within the fashion industry regarding sustainability and social responsibility.
Penalty
Companies found not in compliance with the Act could face fines of up to 2% of their annual revenues.
California Transparency in Supply Chains | Effective since 2022
Applies to
Retail sellers or manufacturers doing business in California with annual worldwide gross receipts in excess of $100,000,000.
What it says
Companies must disclose the extent of their efforts in five areas: verification, audits, certification, internal accountability, and training, specifically as it relates to human trafficking and slavery.
California Garment Worker Protection Act | Effective since 2022
What it says
It is now illegal for garment workers to be paid piece rate. Garment workers must be paid an hourly rate not less than the minimum wage. The law also makes all parties contracting for the performance of garment
contracting responsible for the proper payment of garment workers regardless of the layers of contracting.
Penalty
Those not in compliance must pay workers back in full any stolen wages and will be subject to civil penalties.
Senate Bill 253: Climate Corporate Data Accountability Act | Proposed in 2023
Applies to
US-based partnerships, corporations, limited liability companies, and other entities with operations in California and annual gross revenue of more than $1B USD (around 5,300 companies.)
What it says
The Act requires companies to report their direct and indirect GHG emissions (Scopes 1, 2, and 3), criteria pollutants, and toxic air contaminants. Companies must have third-party assurance and reporting will be made available to the public on a governmental digital platform. The bill specifies the reporting must be "easily understandable and accessible."
Penalty
Non-compliance penalties will apply for non-filing, late filing, or other failure to meet the requirements of the bill. Penalties are not specified but may be up to $500,000 USD.
Effective date
If the bill passes, businesses will have to disclose their 2025 GHG emissions data starting in 2026, with Scope 3 reporting beginning in 2027.
Forced Labor Ban | Effective May 2023
What it says
The ban will allow the government to detain and block imports into the country suspected to be produced with forced labor. If goods are determined to be produced with forced labor, the government will post the
findings or "resolutions" on their website. Companies will need to have documentation and proof that imports into the country are not tied to any form of forced labor to avoid detainments or import bans.
Canadian Fighting Against Forced Labour and Child Labour in Supply Chains Act | Passed, will come into force on Jan 1, 2024. Companies must prepare to report by May 31, 2024
Applies to
Entities producing, selling or distributing goods in Canada or elsewhere. The Act also applies to entities importing goods into Canada as well as entities controlling an entity engaged in these activities e.g., government institutions producing, purchasing or distributing goods in Canada.
What it says
The Act will require entities to report on the measures taken to prevent and reduce the risk that forced labour or child labour is used by them or in their supply chains. The Act will also prohibit the importation of goods
manufactured or produced, in whole or in part, by forced labour or child labour.
Penalty
Those found not in compliance face fines of up to $250,000.
Canadian Xinjiang Manufactured Goods Importation Prohibition Act | Proposed in 2021
What it is
The importation of goods manufactured or produced wholly or in part in the Xinjiang Uyghur Autonomous Region of the People’s Republic of China is prohibited.
Duty of Vigilance Law | Effective since 2017
Applies to
Companies that have at least 5,000 employees in France or 10,000 worldwide, either directly or in their subsidiaries.
What it says
Companies must have a due diligence plan in place that safeguards human rights and environmental impact from its supply chain operations.
Penalty
Companies in violation are subject to sanctions, in the possibility of service of formal notice that may result in the issuance of a commercial court order and the imposition of a daily fine.
Brazil’s "Dirty List" | Effective in 2004/Updated in 2020
What it does
Brazil publishes a list of all employers and/or their middlemen who exploit people through slave labor in Brazil.
Penalty
Companies on that list are blocked from receiving state loans and have restrictions placed on sales, and private banks use the list to gauge credit risk.
Proposal for ESG Disclosures, Ratings, and Investing | Proposed in 2023
Applies to
The framework describes select KPIs for various E, S, and G factors that need to be assured, with proposed mandatory assurance for the top 250 companies beginning next year, followed by the top 500 companies the
following year, and the top 1,000 after that. Supply chain ESG disclosures would be required for the top 250 companies on a comply-or-explain basis beginning in 2024, with assurance beginning the following year.
What it says
The proposal sets out a new ESG framework that would require corporates to provide assurance on their ESG reporting and supply chain ESG disclosures. The new framework specifies the methodology to facilitate reporting
by corporates and verification of the reported data by an assurance provider.
Chinese Due Diligence Guidelines for Responsible Mineral Supply Chain | Published in 2015
Applies to
All Chinese companies which are extracting and/or using mineral resources and their related products and are engaged at any point in the supply chain of minerals.
What it says
The guidelines are meant to provide guidance to companies on how to identify, prevent and mitigate their risks of directly or indirectly contributing to conflict, serious human rights abuses, and risks of serious
misconduct.
Chinese Due Diligence Guidelines for Responsible Mineral Supply Chain | Published in 2015
Applies to
All Chinese companies which are extracting and/or using mineral resources and their related products and are engaged at any point in the supply chain of minerals.
What it says
The guidelines are meant to provide guidance to companies on how to identify, prevent and mitigate their risks of directly or indirectly contributing to conflict, serious human rights abuses, and risks of serious
misconduct.
Proposed Act on Human Rights and Environmental Protection for Sustainable Management of Companies | Proposed in 2023
Applies to
The regulation would apply to South Korean companies with 500 or more employees, or with revenue equal to or greater than 200 billion KRW in the previous financial year.
What it says
Companies must establish and operate a human rights and environmental due diligence implementation system, report it to the board of directors, implement measures against human rights and environmental risks identified. Companies must also report publicly their findings and measures taken.
Penalty
Those found in violation of the law may be subject to corrective orders, fines of up to 50,000,000 KRW, or may be required to reimburse victims impacted by the entity's human rights or environmental violations.
Effective date
The proposal is still in the beginning approval stages, and an effective date has not yet been announced.
EU Corporate Sustainability Due Diligence Directive (CSDDD)
Applies to
EU companies with more than 500 employees that generate a turnover greater than EUR 150 million, or non-EU companies that generate a turnover greater than EUR 150 million in the Union each year. EU companies with more than 250 employees that generate a turnover of more than EUR 40 million, and non-EU companies that generate a turnover between EUR 40 million–EUR 150 million in the Union in the last financial year, operating in high-risk sectors such textiles and leather manufacturing, agriculture, forestry, fisheries, minerals and mining.
What it says
The provisional agreement says companies must implement due diligence strategies to mitigate human rights violations and negative environmental impacts from their operations. Companies of a certain size will also have to adopt a plan to ensure that their business strategy is compatible with limiting global warming to 1.5°C, in line with the Paris Agreement.
Penalty
Companies found in violation will be subject to sanctions, including fines and compliance orders, and victims impacted by malpractices will be owed compensation.
Proposed
Expected to apply not before 2027, if approved by European Council and Parliament
European Union's Corporate Sustainability Reporting Directive (CSRD)
Applies to
From financial year 2024, companies with over 500 employees that were previously required to report under the NFRD are affected. First report to be published in 2025.
From financial year 2025, companies with more than 250 employees and/or a balance sheet of over €20m and/or a net turnover of over €40m are affected. First report to be published in 2026.
From financial year 2026, EU-based, listed SMEs will be affected. However, they can choose to opt-out until reporting year 2028.
From financial year 2028, non-EU companies, with a net turnover of over €150m in the EU and with at least one EU subsidiary or branch office with a turnover of over €40m are affected.
What it says
Large EU companies and listed companies operating in the EU must publish annual reports in which they report on how sustainability matters impact their business and how their operations are impacting people and the environment. Companies must carry out a "double materiality" assessment to identify material topics, must follow the European Sustainability Reporting Standards (ESRS)* and implement third-party assurance of their reporting.
Penalty
Penalties will differ based on individual member state transpositions. France has been the first to transpose the directive into law as of this publication, introducing fines of up to €75,000 and the potential of five years imprisonment for directive infringements.
Effective date
Effective since June 2023.
EU Deforestation Regulation (EUDR)
Applies to
Any operator or trader, irrespective of size and industry, who places relevant commodities or products, as defined by the Regulation, on the EU market, or exports from it.
What it says
The proposal sets mandatory due diligence rules for companies which want to place certain commodities on the EU market with the aim of ensuring that only deforestation-free and legal products are allowed on the EU market. The regulation targets seven key commodities: coffee, cocoa, cattle, palm oil, soy, rubber and wood, as well as derived products including leather, oil cakes and chocolate. It will be illegal to sell or export any of the six commodities if they’ve been produced on deforested land or in non-compliance with local legislation.
Penalty
Those found in violation of the regulation can face fines of up to 4% EU-wide turnover, the confiscation of relevant commodities and products as well as the confiscation of revenues, the suspension or prohibition of relevant economic activities, or the exclusion from public procurement processes.
Effective date
Entered into force in June 2023, bans on commodities that do not comply with the EUDR will be effective from 31 December 2024 (or 30 June 2025 for small and medium-sized enterprises).
EU Forced Labour Ban
Applies to
Covers all products, namely those made in the EU for domestic consumption and exports, and imported goods, without targeting specific companies or industries.
What it says
The ban prohibits all products suspected of being made with forced labour on the EU market, irrespective of source and industry.
Penalty
If products are found to be produced with forced labour, authorities will order the withdrawal of the products already placed on the market and prohibit placing the products on the market. Companies will be required to dispose of the goods.
Effective date
Proposed in 2022, expected to take effect in 2025/2026 if approved by Council and Parliament.
EU Conflict Minerals Regulation
Applies to
The regulation applies to EU-based importers of tin, tantalum, tungsten and gold, whether these are in the form of mineral ores, concentrates or processed metals.
What it says
Requires EU companies in the supply chain to ensure they import respective minerals and metals from responsible and conflict-free sources only by carrying out due diligence, based on the OECD’s Due Diligence Guidance.
Penalty
If a company is found not in compliance it will be given a deadline to remediate the violation.
Effective date
Effective since January 2021.
Guidelines on Respecting Human Rights in Responsible Supply Chains | Published in 2022
What it says
The Government of Japan announced released guidelines on human rights due diligence to help companies identify and prevent human rights-related abuses in their global supply chains. The guidelines were drawn up
with reference to international standards.
Modern Slavery Act | Effective since Jan 2019
Applies to
Entities based/operating in Australia with annual consolidated revenue of more than $100 million.
What it says
Companies must report annually risks of modern slavery in their operations and supply chains and how they are addressing the risks.
Penalty
Explanation for failure to comply & remedial actions may be required. Failing to reply to such request may lead to publishing of identity.
Modern Slavery Act | Proposed in 2022/in proposal stages
Applies to
Medium ($20 million) and “large” ($50 million) entities.
What it says
Entities would be required to identify and/or take action to address (1) modern slavery in their domestic and international operations and supply chains and (2) worker exploitation in their domestic operations
and supply chains.
Penalty
Those found not in compliance can face imprisonment, fines, seizing of assets, or deportation, depending on the violation.
Transparency Act | Effective since 2022 (Companies must publish first reports by June 2023)
Applies to
Larger enterprises that are resident in Norway and that offer goods or services in or outside Norway and larger foreign enterprises that offer goods or services in Norway, and that are liable to tax to Norway pursuant
to internal Norwegian legislation (Sections 2 and 3).
What it says
Companies must investigate whether there are any actual, or risks of, adverse impacts on human rights or decent working conditions in their own operations, their supply chain, and other business relationships.
Companies must report their assessments publicly and take steps to remediate the findings. Companies must also establish a channel to receive due diligence information requests and must respond to requests in a certain time frame.
Penalty
Companies in violation may face sanctions or fines.
Protection of Human Rights Law | Proposed in 2022/Needs approval before taking effect
What it says
The proposed law requires Spanish companies and international companies operating in Spain to impose due diligence strategies to address and mitigate any risks relating to human rights or environmental violations
within their supply chains.
Penalty
Companies found in violation may face sanctions.
Modern Slavery Act | Effective since 2015
Applies to
Companies with turnover of over £36 million and some or all of their business operations in the UK.
What it says
The legislation requires companies to issue a modern slavery statement annually, reporting the steps taken to mitigate the risks of modern slavery in their supply chain.
Penalty
Companies may face court hearings for injunctions if they fail to comply with the requirements.
Belgian Vigilance Proposal | Proposed in 2021
Applies to
All companies, including small and medium enterprises (SMEs), that are active in Belgium, and throughout their entire value chains.
What it says
The proposal requires companies to establish a risk map of their entire value chain, provide a description of the value chain, implement procedures for regular evaluation, and take appropriate actions to mitigate
risks or prevent serious harm.
Penalty
Companies found not in compliance may be subject to sanctions, fines ranging from EUR 250,000 to EUR 1,000,000, and prison sentences ranging from one month to one year.
Dutch Child Labor Law | Effective since 2022
Applies to
Any company established in the Netherlands that provides goods or services to Dutch sell or supply end users.
What it says
The law requires companies in the Netherlands to implement due diligence measures to ensure that their products were not produced with child labor.
Penalty
Companies found in violation may face fines or criminalization.
Responsible and Sustainable International Business Act | Proposed in 2022
Applies to
Dutch or other EU entities that engage in activities outside the Netherlands, or non-EU entities engaged in activities or marketing products in the Netherlands, and meet the quantitative thresholds defined by the
EU Accounting Directive for the applicable fiscal year.
What it says
The proposed act would require entities with known activities that have adverse human rights or environmental impacts to take all reasonable measures to prevent, mitigate, or reverse the impacts to the extent
possible. In cases where necessary, the act would also require entities to enable remediation.
Penalty
Entities found not in compliance could face civil action or fines of up to 10% of their net turnover.
Swiss Code of Obligations | Effective since 2022
Applies to
Any company with at least 500 full-time employees and total assets of at least CHF 30 million (USD 31 million), or revenues of CHF 40 million (USD 41.5 million) per year.
What it says
The Swiss Code of Obligations requires companies to provide annual reporting on their supply chain activities, specifically addressing environmental issues, social issues, personnel issues, and respect for human
rights. Companies with identified risks in these areas must implement management systems and supply chain policies to effectively address them, with a particular focus on conflicts minerals and child labor.
Penalty
Companies found in violation of these obligations could face fines of up to CHF 100,000.
Supply Chain Due Diligence Act | Effective since 2023
Applies to
Companies with more than 3,000 employees based in Germany or German-registered branches of international companies from 2023. From 2024, it also applies to companies with more than 1,000 employees based in Germany
or German-registered branches of foreign companies.
What it says
The Supply Chain Due Diligence Act requires companies to establish a risk management system to identify, prevent, or minimize the risks of human rights violations and environmental damage in their supply chains.
Companies must publish an annual report outlining their due diligence efforts. The legislation also extends due diligence obligations to indirect suppliers, ensuring that risks are addressed throughout the supply chain.
Penalty
Violations of the Act may result in fines of at least €175,000 or up to 2% of the annual turnover, with a periodic penalty of up to €50,000.