Yritysvastuudirektiivi on Euroopan unionin aloite, joka on suunniteltu edistämään yritysten vastuullista liiketoimintaa ja kestävää kehitystä. Direktiivi tarjoaa selkeät ohjeet yrityksille liittyen ympäristöön, sosiaalisiin kysymyksiin, ihmisoikeuksiin ja korruption torjuntaan.
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