Due Diligence Reporting | Seafish

Due Diligence Reporting

Find out how new EU due diligence rules on sustainability, packaging, and cybersecurity affect exporters, suppliers, and supply chains.



There are an increasing number of reporting requirements coming in to force in the EU.

Businesses exporting to the EU will need to.comply with any relevant regulations, and those supplying raw materials may also be asked to provide information to support compliance further along the supply chain. 

Corporate Sustainability Due Diligence Directive (CSDDD) 

The CSDDD establishes a corporate due diligence duty focused on identifying and addressing potential and actual human rights and environmental impacts. This applies to a company's own operations, its subsidiaries, and possibly its business partners.  

The Directive also requires large companies to adopt a climate change transition plan aligned with the Paris Agreement’s 2050 climate neutrality goal and the interim targets set by the European Climate Law. Companies must make every effort to meet these commitments. 

More informatiuon on CSDDD can be found on the European Commission website via the link below:

The EU Packaging and Waste Packaging Regulation (PWPR) 

The PWPR aims to reduce packaging waste, harmonise EU market rules, and promote a circular economy. Key measures include:  

  • Reducing packaging overall
  • Banning certain single-use plastics by 2030 
  • Encouraging reusable and refillable packaging options
  • Ensuring all packaging recyclable 
  • Setting recycling and collection targets for beverage containers. 

Find out more about packaging regulation by viewing the following article on the European Parliament website:

Proposed Green Claims Directive 

This proposed directive will target environmental claims and labels used to market products, requiring any environmental claims to be clear, evidence-based, and verified by third-party experts. Some claims will qualify for simplified procedures.  

Public labelling schemes recognised by member states will be exempt from verification if they meet EU standards. The Directive will also introduce rules for climate-related claims, requiring businesses to: 

  • Disclose information on carbon credits 
  • Differentiate between contribution and offset claims 
  • Demonstrate decarbonisation progress and net-zero targets when making offset claims.  

These rules will also apply to any other companies marketing their products to EU consumers, including claims on websites, even if not on products sold in the EU. 

The Regulation on Deforestation Free Products (EUDR) 

The EUDR requires due diligence reporting on seven commodities: palm oil, cattle, soy, coffee, cocoa, timber, and rubber, plus derived products. This is to ensure their production has not come from recently deforested land or harmed forests.  

In the seafood supply chain, this may apply to wood for cardboard and paper packaging. However, the regulation only covers packaging sold as a standalone product. It does not include packaging used solely to support, protect, or carry another product. 

More information on EUDR can be found by following the external link below:

The Network and Information Security (NIS2) Directive 

The NIS was the first EU-wide law on cybersecurity. It aimed to achieve a high level of cybersecurity across the Member States. NIS 2 proposed to expand its scope to include more businesses, including those in the food sector.  

The directive took effect on 16 January 2023, and member states had until 17 October 2024, to incorporate its measures into national law. 

Further information on NIS2 can be found via the link below:

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