Resilience in operations and supply chains
Why interoperable due-diligence requirements are reshaping supply chain risk management
Today, operational and supply chain challenges are increasingly shaped by limited business choices tied to sustainability risks throughout the value chain. Human rights and labour concerns, environmental and sourcing dependencies, and regulatory pressures affecting suppliers, products, or market access influence how—and from whom—companies can operate, source, and sell. What's standing in the way of meaningful change? Let's explore solutions together.
Backbone of Due Diligence
Supervisory and enforcement reality
Understanding how regulators assess due-diligence effectiveness across multiple, interoperable frameworks, and demonstrating control through evidence, governance and documented decision-making.
Risk-based due-diligence execution
Systematically identifying and prioritising actual and potential risks across operations and supply chains, focusing resources on the most severe impacts before they constrain business activities.
Chain-of-activities visibility and traceability
Achieving sufficient transparency across upstream and downstream activities to manage sourcing dependencies, regulatory exposure and product- or supplier-level restrictions.
Systematic stakeholder engagement and grievance
Embedding structured engagement with suppliers, workers and affected stakeholders to surface risks early, and inform preventive and corrective action.
Preventive, corrective and remedial action
Translating identified risks into proportionate preventive and corrective measures, and providing remediation where impacts occur, in line with obligation-of-means expectations.
Embedding due diligence into risk management
Integrating due diligence into policies, risk management, decision-making and controls so it supports resilience objectives and can be reused across regulatory regimes.
These pillars lay the foundation for effective operational control, ensuring seamless compliance with due-diligence regulations. The CSDDD serves as the guiding force behind this framework.
How resilient organisations respond
Resilient organisations don't just tick boxes for each regulation—they make due diligence a key part of how they operate. They understand that the same risks, controls, and evidence are evaluated across various regulations, so they embed these elements consistently throughout their operations and supply chains. Building resilience means focusing on the most critical risks, weaving due diligence into governance and decision-making, and crafting processes and data that can be applied across different regulatory frameworks.
Why interoperability matters
CSDDD forms the core framework for how regulators expect businesses to handle and showcase their management of sustainability risks. This same due diligence approach supports other EU initiatives, such as those addressing deforestation, forced labour, and product traceability. By combining these strategies, we simplify processes and enhance operational oversight.
How we help
We help organisations build stronger operational and supply chain resilience by clarifying their exposure, evaluating their maturity, and crafting scalable, risk-based due diligence strategies that align with regulations.
While regulations provide the foundation, true resilience is achieved through effective execution.
From clarity to execution
Let's take a moment to reflect and ask ourselves some fundamental questions: Are we truly within the scope? How close are we to meeting regulatory expectations? And what implications will this have for our reporting and the questions our stakeholders might raise over time? At this point, our goal isn't to jump into solutions but to gain a clear, balanced understanding of our current exposure, expectations, and where we stand today.
Once we have that clarity, we can shift our focus to execution. The real challenge lies in integrating due diligence into everyday business practices—especially throughout the supply chain—without creating cumbersome parallel processes, and ensuring it seamlessly supports our reporting and disclosures.
Solutions to accelerate your journey
We provide two straightforward and effective solutions that work together seamlessly. Our user-friendly methods are designed to fast-track your progress, all while aligning with CSDDD's regulatory standards and the wider sustainability regulations.
A focused starting point to understand how current governance, policies and processes in place score against regulatory requirements. It helps clarify how far the organisation is from where regulators expect it to be, identify priority gaps, and establish a proportionate set of next steps.
An ongoing risk-monitoring approach for suppliers across the value chain. CYCV supports continuous identification and prioritisation of sustainability-related risks overtime, rather than a one-off assessment. It is designed to be practical, enabling regulator updates, targeted follow-up with suppliers and stakeholders.
Contact us
Partner, Sustainable Capital and Sustainability & Strategic Regulatory Leader, PwC Switzerland
+41 79 267 84 89
Patricia Costa
Klaudia Meszaros-Musiol