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Recital 5

(5) Directive (EU) 2024/1760 of the European Parliament and of the Council (4) lays down rules and obligations to ensure that companies identify and address actual and potential adverse human rights and environmental impacts in the company’s own operations, the operations of their subsidiaries and, where related to their chains of activities, the operations of their business partners.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.