Sustainability reporting
Value chain
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The value chain is the full range of activities, relationships, and business partners connected to a company’s products and services — upstream suppliers as well as downstream distribution, use, and end of life. CSRD reporting and CSDDD due diligence both extend beyond the company’s own operations into the value chain, which is why supplier data collection has become a core compliance activity.
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This definition is general information, not legal advice. Always verify the current official source.