Nur große Unternehmen mit mehr als 500 Beschäftigten und zugleich mehr als 150 Millionen Euro Nettoumsatz sollen vollumfänglich der künftigen EU-Richtlinie zur „Corporate Sustainability Due Diligence“ unterliegen, zu nachhaltigen unternehmerischen Sorgfaltspflichten. Damit ist die Reichweite größer als beim deutschen Lieferkettengesetz, dessen Grenzwert bei 1000 Beschäftigten liegt.
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