Article 7 › 2

The due diligence policy referred to in paragraph 1 shall be developed in prior consultation with the company’s employees and their representatives, and contain all of the following: (a) a description of the company’s approach, including in the long term, to due diligence; (b) a code of conduct describing rules and principles to be followed throughout the company and its subsidiaries, and the company’s direct or indirect business partners in accordance with Article 10(2), point (b), Article 10(4), Article 11(3), point (c), or Article 11(5); and (c) a description of the processes put in place to integrate due diligence into the company’s relevant policies and to implement due diligence, including the measures taken to verify compliance with the code of conduct referred to in point (b) and to extend that code’s application to business partners.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27