The Benefits and Limitations of Audits in the Context of Human Rights Due Diligence (CSDDD and EUFLR)
As new EU regulations such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Forced Labour Regulation (EUFLR) reshape expectations around human rights and environmental due diligence, companies are increasingly asking how existing social compliance audits can support their efforts.
In this joint webinar, Sedex and DQS will explore the evolving role of SMETA audits within broader due diligence and supply chain risk management frameworks. Rather than presenting audits as a standalone solution, the session will take a realistic look at how audits can contribute to effective due diligence—and where organizations need to go beyond traditional audit approaches.
In this joint webinar, Sedex and DQS will explore the evolving role of SMETA audits within broader due diligence and supply chain risk management frameworks. Rather than presenting audits as a standalone solution, the session will take a realistic look at how audits can contribute to effective due diligence—and where organizations need to go beyond traditional audit approaches.
Drawing on practical experience from both the Sedex responsible sourcing ecosystem and DQS assurance expertise, this session will help companies better understand how audits, supplier engagement, and remediation processes can work together to support responsible supply chain management in a rapidly evolving regulatory landscape.
Participants will gain insights into how organizations can use audit information more effectively, while also recognizing the limits of audits when addressing systemic human rights and environmental risks.
Contents
- Which regulatory expectations can be supported by SMETA audits - and which clearly fall outside their scope
- How audit findings can be used as evidence in the context of CSDDD and EUFLR compliance (and where their limitations lie)
- The evolving role of corrective actions, supplier engagement, and grievance mechanisms
- Why companies may need to rethink how audits are commissioned, interpreted, and tracked
- The significance of the principle of proportionality and SME-related restrictions in due diligence and auditing practices
- What requirements audit systems and standards should meet to remain fit for purpose in the context of the CSDDD (Corporate Sustainability Due Diligence Directive)
Background
Regulatory developments such as the CSDDD, the EU Forced Labour Regulation (EUFLR), and national supply chain laws are increasing the demands on companies to systematically identify and address human rights risks in their supply chains.
Social audits play a central role in this regard for many organizations. At the same time, it has become clear that their effectiveness depends heavily on the context in which they are used: methodology, audit design, integration into management processes, and the handling of results are decisive factors in determining the actual contribution they can make.
Against this backdrop, the question of how existing audit approaches can be further developed and strategically deployed to meet these increasing requirements is gaining importance.
In concrete terms, this means for companies:
Companies are called upon to critically evaluate their existing risk analysis and management tools and to develop them in a targeted manner.
With regard to the use of social audits, this means in particular:
- Not viewing audits in isolation, but embedding them within overarching due diligence processes
- Realistically assessing their significance and strengthening them in a targeted manner
- Systematically translate findings from audits into improvement measures
- Continuously adapt audit strategies to the risk situation and corporate context
A conscious and strategic approach to social audits can help significantly increase their effectiveness and ensure resources are used more effectively.
Objectives
The objective of this webinar is to provide a practical overview of how social audits can be effectively utilized in the context of human rights due diligence.
Participants will:
- gain a well-founded understanding of the role of social audits in due diligence processes
- learn approaches to increase the practical benefits of audits
- receive ideas for further developing their own audit and supply chain strategies
Target Audience
This webinar is aimed at professionals and executives in the following fields:
- Sustainability / ESG
- Procurement and Supply Chain Management
- Compliance / Human Rights
as well as anyone who uses social audits or wishes to better understand and further develop their role in the context of human rights due diligence.
Speaker
Fiona Beissel works with organisations to strengthen supply chain sustainability and due diligence programmes in response to evolving regulatory and stakeholder expectations. At Sedex, she supports businesses in improving supplier transparency, identifying risks, and leveraging data to build more responsible and resilient supply chains.
Speaker
Dr. Thijs Willaert, Global Director Sustainability Services at DQS.
In this role, he is responsible for DQS’s entire ESG-related service portfolio. His areas of interest include sustainable procurement, human rights due diligence, and ESG audits. As a member of various standardization and regulatory committees, he helps shape the future of sustainability assurance in a rapidly evolving environment.
Auditors
