4.
The Commission shall assess whether any amendment to Chapter VII is necessary in the light of the adoption, if any, of Union legislative acts laying down rules on sustainable corporate governance and due diligence, including obligations for companies regarding human rights adverse impacts and environmental adverse impacts in relation to their own operations, the operations of their subsidiaries and branches, and their value chain operations.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-29 · Text as consolidated on 2026-08-13; changes after this date are not shown.