(b)

implement a strategy to respond to the identified risks designed so as to prevent or mitigate adverse impacts by: reporting findings of the supply chain risk assessment to senior management designated for that purpose, in cases where the Union importer is not a natural person; adopting risk management measures consistent with Annex II to, and the due diligence recommendations set out in, the OECD Due Diligence Guidance, considering their ability to influence, and where necessary take steps to exert pressure on suppliers who can most effectively prevent or mitigate the identified risk, by making it possible either to: continue trade while simultaneously implementing measurable risk mitigation efforts, suspend trade temporarily while pursuing ongoing measurable risk mitigation efforts, or disengage with a supplier after failed attempts at risk mitigation; implementing the risk management plan; monitoring and tracking performance of risk mitigation efforts; reporting back to senior management designated for this purpose, in cases where the Union importer is not a natural person; and considering suspending or discontinuing engagement with a supplier after failed attempts at mitigation; undertaking additional fact and risk assessments for risks requiring mitigation, or after a change of circumstances.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.