There is no single EU-wide list of “social violations.” Because countries define and track them differently, comparability is difficult. The ESAs point users to the Annex to the EU Corporate Sustainability Due Diligence Directive proposal, which gives examples of common types of social violations that may occur in investee countries.
In Table 1, indicator 16 (Investee countries subject to social violations), industry requests guidelines to ensure comparability, as there is a variety of approaches to this and lack of underlying data.
The Annex to the recently published proposal for a Directive on corporate sustainability due diligence COM(2022) 71 provides helpful examples of typical social violations that investee countries may be in violation of.
European Supervisory Authorities (ESAs)
