Regulatory Timetable

France

Loi de Vigilance (Duty of Vigilance Law) in force — France becomes first EU country with mandatory supply chain due diligence; covers human rights, health & safety, and environment across subsidiaries and established commercial relationships

Netherlands

Wet Zorgplicht Kinderarbeid (Child Labour Duty of Care Act) passes parliament — law exists but implementation date not yet set; Dutch buyers already applying principles voluntarily

Norway

Åpenhetsloven (Transparency Act) in force — human rights & decent work due diligence across full supply chain, annual report required, public right of information

UK

Modern Slavery Act reporting obligation active — companies with UK turnover ≥£36m must publish annual Modern Slavery Statement

Germany

LkSG Phase 1 — companies with ≥3,000 employees must comply

Switzerland

DDTrO in force — due diligence on conflict minerals (3TG, no SME exemption) and child labour (SME exemption applies); annual report due within 6 months of business year end

Singapore

SGX mandatory climate reporting for all listed companies

EU

CBAM transitional phase begins (October 2023)

Germany

LkSG Phase 2 — companies with ≥1,000 employees must comply

Canada

S-211 Modern Slavery Act in force (January 2024)

Japan

SSBJ sustainability disclosure standards finalised

EU

CSRD Phase 1 — large EU public-interest entities (>500 employees) report FY 2024 data

EU

CSRD Phase 1 reports published (FY 2024 data) — EU buyers start requesting supplier data

Australia

ASRS Phase 1 — largest entities (>$500m assets/revenue) must report climate data

USA

SB 253 — covered companies begin collecting Scope 1 & 2 data (FY 2025)

Canada

CSA climate disclosure rules expected to be finalised

USA

SB 253 — first Scope 1 & 2 reports due to CARB (August 2026, proposed)

EU

CSRD Phase 2 — large EU companies (>250 employees or >€40m turnover) report FY 2025 data

EU

CBAM full implementation — carbon data required for covered goods

Australia

ASRS Phase 2 — smaller large entities in scope

UK

UK SDS expected to apply for large listed companies

USA

SB 253 — first Scope 3 reports due (FY 2026 data) — your emissions data will be requested

EU

CSRD Phase 3 — listed SMEs in scope

EU

CSDDD Phase 1 — companies with >5,000 employees must conduct supply chain due diligence

Australia

ASRS Phase 3 — all large entities must report

Japan

SSBJ mandatory application expected for large companies

EU

CSDDD Phase 2 — companies with >3,000 employees

EU

CSRD Phase 4 — non-EU companies with >€150m EU net turnover

EU

CSDDD Phase 3 — companies with >1,000 employees across all EU member states