Chapter 08 · Finance, data & evidenceSustainability Language
Reporting-only vs duty-of-care
definitionDue diligence instrument types
Definition
UK/AU/CA modern slavery acts = disclosure + board sign-off, no substantive prevention duty; FR/DE/EU CSDDD = substantive duty + civil liability (CSDDD civil-liability regime deleted by Omnibus — supervisory penalties remain).
References
Cross-cuttingdefinition
UK/AU/CA modern slavery acts = disclosure + board sign-off, no substantive prevention duty; FR/DE/EU CSDDD = substantive duty + civil liability (CSDDD civil-liability regime deleted by Omnibus — supervisory penalties remain).
Due diligence instrument types · verified 2026-08-22
Overview
The overview for this term is being prepared.