世界基准联盟（WBA）欢迎欧盟委员会就《企业可持续尽职调查指令》实施准则开展的公众咨询。清晰而实用的指南对于支持一致实施、并让企业和利益相关方更清楚地了解可信的人权与环境尽职调查在实践中有何要求至关重要。
The World Benchmarking Alliance (WBA) welcomes the European Commission’s consultation on the implementation guidelines for the Corporate Sustainability Due Diligence Directive. Clear and practical guidance will be essential to support consistent implementation and give companies and stakeholders greater clarity on what credible human rights and environmental due diligence requires in practice.