With this publication, the organisation representing the accounting profession at European level aims to explain what supply chain due diligence (SCDD) is and how supply chain assurance works.
To this end, Accountancy Europe interviewed members to understand how they help businesses to manage supply chains.
The interviews showed that accountancy firms, including small and medium-sized accountancy networks and associations, are increasingly prepared to review the sustainability of supply chains, which highlights a market trend for professional accountants to support businesses with the application of due diligence requirements. These interviews also explore the qualities, expertise, capabilities and skills professionals need.
According to Jens Poll, Chair of European Group of International Accounting Networks and Associations (EGIAN), „ensuring a reliable and robust SCDD means providing a broad and diverse expertise and practical experience.”
This publication explains the current market conditions and helps readers to assess the potential benefits of SCDD assurance considering the EU new rules on mandatory environmental and human rights due diligence.
The paper translated into Romanian is available on CECCAR website, section Publicații Organisme Internaționale – Alte documente de interes.