by Diane de Saint-Affrique | NGOs have made the following observation: companies often see their due diligence plan as a communication plan rather than a strategic development tool designed to map and prevent risks and to implement a strategy tailored to CSR issues.

NGOs want companies to change their attitude and genuinely comply with the obligation of monitoring the entire value chain, which implies mobilising all the stakeholders, disseminating information transparently, introducing precise indicators and significantly changing the corporate culture.