Regulatory Alignment & Use Case

Orixe's ESG Self-Assessment Tool directly supports companies in aligning with major EU and international sustainability regulations. By evaluating internal processes, policies, and supply chain due diligence, companies can build the foundation necessary for compliance and sustainability reporting.

Below is a summary of how the tool contributes to specific legal and regulatory requirements:

1. CSRD – Corporate Sustainability Reporting Directive (EU)

What it Requires: Comprehensive ESG reporting across strategy, risks, policies, and performance.
Tool Contribution: Helps collect maturity data aligned with reporting categories, enabling double materiality analysis and structured disclosures.

2. CSDDD – Corporate Sustainability Due Diligence Directive (EU)

What it Requires: Human rights and environmental due diligence across operations and value chains.
Tool Contribution: Assesses company practices across due diligence stages: identify, prevent, mitigate, track, and remediate.

3. Norwegian Transparency Act (Åpenhetsloven)

What it Requires: Public disclosure of human rights due diligence.
Tool Contribution: Provides assessment of existing due diligence systems and gaps for improved reporting and transparency.

4. German Supply Chain Due Diligence Act (Lieferkettengesetz)

What it Requires: Risk analysis and preventive measures for human rights and environmental issues.
Tool Contribution: Guides structured supplier risk assessment, grievance mechanisms, and auditing processes.

5. UK Modern Slavery Act

What it Requires: Annual reporting on efforts to prevent modern slavery in operations and supply chains.
Tool Contribution: Enables tracking of child labour, forced labour, and monitoring mechanisms necessary for compliance disclosures.

6. France’s Duty of Vigilance Law (Loi de Vigilance)

What it Requires: Risk mapping and grievance procedures related to human rights and environment.
Tool Contribution: Helps construct and maintain a "vigilance plan" through structured internal assessment.

7. Netherlands Child Labour Due Diligence Law

What it Requires: Due diligence to identify and mitigate child labour risks.
Tool Contribution: Assesses child labour prevention systems and supplier auditing practices.

Additional Benefits:
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Consolidated Compliance: One tool supports overlapping regulations.
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Benchmarking: Enables year-over-year tracking of ESG maturity.
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Supplier Engagement: Framework for upstream and downstream partner alignment.
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Audit Preparedness: Supports readiness for assurance and third-party reviews.

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