The EU Due Diligence Act is currently the subject of much discussion. The intention behind the new legislation is to compel companies to play a greater and more active role in ensuring that human rights are protected. In addition, the law aims to establish standards in the fields of occupational health and safety and environmental protection – from top to bottom, starting from the first link in a supply chain and all the way through to delivery personnel. Although some countries, including Germany, have already passed national legislation, a final decision has yet to be taken at the EU level. Nevertheless, there are some initial indications as to what the new law might look like.