UNCTAD联合国贸易和发展会议：2024自愿可持续性标准和可持续发展尽职调查报告（英文版）

International trade, particularly trade through global value chains (GVCs), is increasingly associated with significant sustainability issues such as deforestation, climate change, and labour and human rights violations.

To address sustainability issues in GVCs, many voluntary governance instruments have been developed, such as voluntary sustainability standards (VSS). Such VSS have been at the forefront of sustainable GVCs governance for the past two decades.

However, these volun