The adoption of the EU Corporate Sustainability Due Diligence Directive (CSDDD) marks a significant regulatory shift from voluntary commitments to legally binding obligations for companies to identify, prevent, mitigate, and remediate adverse human rights and environmental impacts across their operations and value chains.
As the Directive moves toward implementation, recent policy developments—including the European Commission’s Omnibus Package on sustainability reporting and due diligence—signal a continued effort to streamline requirements while maintaining core due diligence obligations. This evolving regulatory landscape underscores the need for companies to adopt robust, risk-based, and scalable due diligence systems, often supported by qualified third-party experts.
In this context, Responsible Business Vietnam Co. Ltd. (RBV) plays a critical role—not only as an independent assessment body, but also as a trusted partner in advisory, training, and capacity building across supply chains.
The Role of Independent Third Parties Under the CSDDD
The CSDDD explicitly recognizes the value of independent third-party verification in supporting companies’ due diligence processes. Notably, Article 52 encourages companies to make use of external verification mechanisms, where appropriate, to enhance the credibility and effectiveness of their due diligence systems.
Such third-party providers are expected to demonstrate:
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Independence and impartiality, avoiding conflicts of interest
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Technical competence in human rights and environmental due diligence
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Accountability for the quality and reliability of their assessments
This reflects a broader policy direction: due diligence is not a purely internal exercise, but one that may require specialized expertise and localized insight that external partners can provide.
RBV’s Integrated Approach: From Assessment to Transformation
RBV distinguishes itself through a holistic service model that goes beyond traditional social compliance auditing. Its approach integrates three core pillars:
1. Assessment
RBV conducts independent assessments aligned with:
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International labor and human rights standards (ILO Conventions, UN Guiding Principles on Business and Human Rights, OECD Guidelines)
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Client-specific codes of conduct and regulatory frameworks such as the CSDDD
These assessments enable companies to (i) Identify salient risks within their supply chains; (ii) evaluate supplier compliance and performance; and (iii) generate reliable data to support risk-based due diligence.
2. Advisory Services
Recognizing that compliance alone is insufficient under the CSDDD, RBV provides tailored advisory services to help companies:
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Design and implement Human Rights and Environmental Due Diligence (HREDD) systems
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Develop internal policies and procedures aligned with EU regulatory expectations
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Establish and monitor corrective action plans (CAPs)
- Support effective dialogue at the workplace, which is pivotal to long-term improvements.
This advisory function is essential in supporting companies to move from risk identification to effective risk mitigation and prevention, as required under the Directive.
3. Training and Capacity Building
A key differentiator of RBV lies in its commitment to capacity building at the supplier level. Rather than relying solely on periodic audits, RBV delivers targeted training programs for factory management and workers; enhances awareness of labor rights, working conditions, and compliance obligations; and supports suppliers in developing sustainable internal systems.
This approach aligns closely with the OECD Due Diligence Guidance, which emphasizes that due diligence should be an ongoing, improvement-oriented process, not merely a compliance checkpoint.
RBV’s Competitive Advantage: Bridging Global Standards and Local Realities
Effective due diligence requires more than technical frameworks—it demands a deep understanding of local contexts. RBV’s strengths lie in its ability to bridge international expectations with on-the-ground realities, particularly in key sourcing countries such as Vietnam.
In-depth Knowledge of Local Labor Laws
RBV possesses strong expertise in national regulations and their practical application, enabling more accurate and context-sensitive assessments.
Cultural and Operational Understanding
By understanding local business practices, cultural norms, and workplace dynamics, RBV is able to identify risks that may not be visible through standard audit methodologies.
Expertise in International Standards
RBV’s team is well-versed in international labour standards, embodied in ILO Conventions and Recommendations; UN Guiding Principles on Business and Human Rights (UNGPs); OECD Due Diligence Guidance.
This combination positions RBV as a credible intermediary between global compliance requirements and local implementation.
Alignment with OECD Expectations for Due Diligence Service Providers
The OECD highlights that organizations supporting due diligence processes should (i) demonstrate technical expertise and credibility; (ii) operate with independence and transparency; and (iii) contribute to continuous improvement, not just compliance verification
RBV meets these expectations through a qualified and experienced expert team; a risk-based and methodology-driven approach; and an integrated service offering that combines assessment, advisory, and capacity building. As such, RBV is well-positioned to support companies in building effective, resilient, and responsible supply chains.
The way forward
As the CSDDD—and related policy developments such as the EU Omnibus Package—reshape the regulatory landscape, companies face increasing expectations to implement robust, credible, and actionable due diligence systems.
In this evolving environment, RBV serves not merely as an auditor, but as a: strategic partner in due diligence implementation, an advisor in navigating complex regulatory requirements; and capacity builder enabling sustainable improvements across supply chains.
Importantly, supply chain due diligence should not be viewed solely as a regulatory burden. It also represents a strategic opportunity for Vietnamese enterprises to enhance their competitiveness, strengthen internal systems, and progressively integrate into transparent, sustainable, and responsible global supply chains. RBV is proud to partner with Vietnamese companies and to contribute to advancing the core objectives of the CSDDD: responsible business conduct, transparency, and sustainable value chains.