The evolving due diligence regime: the horizon has arrived
Twenty months on, the obligation of means and the obligation of results have both hardened — and they are enforced on the same evidence, on different timelines.
Read →Insights & Resources
Perspectives on the transforming environment
Briefings, foundational thinking and a running feed of perspectives on regulation, traceability and the listening layer — for teams building due diligence for the age of regulation.
Insights
Briefings & analysis
Update Series
Changing Regulatory Environment · 26 July 2026
A changing regulatory environment
The regulatory environment is broadening and hardening — four big ideas organise what is happening.
Changing Regulatory Environment · 23 September 2026
What has evolved since July
Two months on, the tariffs are in court, the bans are entering into force and Beijing has pushed back.
Changing Regulatory Environment · October 2026
What has evolved since September
Market access, product evidence, due diligence law and the operating model: fifteen developments in four weeks.
Perspectives
The listening layer
Worker-reported signal, gathered continuously, as the check on what an audit cannot see — with worker organisations part of the answer.
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The evidence behind the shift
What the research shows about audits, the alternatives that work, what they cost and what traceability can carry — with the limits stated.
Read →A changing regulatory environment
The regulatory environment is broadening and hardening — four big ideas organise what is happening. Full revision, 26 July 2026; updated in September and October 2026.
Read →What has evolved since July
Two months on, the tariffs are in court, the bans are entering into force and Beijing has pushed back. Update, 23 September 2026.
Read →What has evolved since September
Market access, product evidence, due diligence law and the operating model: fifteen developments in four weeks. Update, October 2026.
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Global supply chains are in a time of transformation
Why due diligence must evolve from the checklist audit to embedded systems — and what the quality revolution teaches us.
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What does “minimum compliance” with the CSDDD actually look like?
Unpacking what a bare-minimum CSDDD posture really involves — and why it rarely stays minimal.
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Supply chain due diligence — risk and resilience
How due-diligence capability doubles as a resilience strategy against supply chain shocks.
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Leveraging CSRD double materiality for CSDDD impact identification
Using CSRD’s double-materiality assessment as the on-ramp to CSDDD impact identification.
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CSDDD: turn compliance into competitive edge
Why the capabilities the CSDDD demands are the same ones that create differentiation and value.
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CSDDD — intentionality and business culture required
Effective due diligence is tested on intentionality and culture, not paperwork.
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The evolving due-diligence regime — looking to the horizon
Where the global due-diligence regime is heading, and what to prepare for next.
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Resources
Reference material
Evidence · September 2026
The evidence behind the shift
What the research shows about audits, the alternatives that work, what they cost and what traceability can carry — with the limits stated.
Read the evidence →In preparation
Guidance notes, regulatory trackers and practical templates will be published here.