荷兰企业局（RVO）：2025年对社会可持续性的负责任采购和供应商参与-摆脱传统的风险转移，转向共同责任方法报告（英文版）

Sustainability due diligence is a process introduced by the OECD in which companies actively identify, address, and mitigate negative social and environmental impacts in their value chains. Increasingly this concept is embedded in national and European legislation, such as the Corporate Sustainability Due Diligence Directive, the Deforestation Regulation and the Forced labour Regulation. The procurement department plays a key role in due diligence. This section elaborates on the role of procu