The ESAs referred users to the Annex of the EU Corporate Sustainability Due Diligence Directive proposal, which offers practical examples of typical social violations that may occur in investee countries and can be used as a reference.
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)
