Social – DutchKermit

THE “S” OF SOCIAL IN ESG

Putting People First

SOCIAL DIRECTIVES

EU Corporate Sustainability Due Diligence Directive (CSDDD)

EU Corporate Sustainability Reporting Directive (CSRD)

EU Non-Financial Reporting Directive (NFRD)

EU Sustainable Finance Disclosure Regulation (SFDR)

EU Taxonomy Regulation

VOLUNTARY STANDARDS

General ESG and Sustainability Standards

Reporting and Disclosure Standards

Environmental Standards

Carbon Credit Standards

Social Standards

Ethical Trading Initiative (ETI) Base Code
Fair Labor Association (FLA) Workplace Code of Conduct
ISO 45001 – Occupational Health and Safety
SA8000 – Social Accountability
UNICEF Children’s Rights and Business Principles

Supply Chain Standards

Better Cotton Initiative (BCI)
ISO 20400 – Sustainable Procurement
Rainforest Alliance Sustainable Agriculture Standard
Responsible Business Alliance (RBA) Code of Conduct
Responsible Alliance Rainforest Agricultural Standard
SEDEX
BSCI – AMFORI
CA SALE
Rainforest Alliance Sustainable Agriculture Standard

Industry-Specific Standards

Product and Service Standards

Emerging and Specialized Standards

Greenwashing and Green Marketing Claims

Greenwashing and misleading green marketing claims are significant concerns in the field of sustainability. While not standards themselves, there are guidelines and regulations aimed at preventing these practices:

Reporting Frameworks

Global Frameworks