Procurement Magazine February 2025 | Page 101

RISK MITIGATION

5 %

proportion of a company ’ s global net turnover they will be penalised for non-compliance
Exclusions and limitations Certain sectors , notably the financial industry , face limited obligations under the directive . Many downstream activities , such as providing loans or investments and alternative investment funds , are excluded from the directive ’ s scope . The exclusions have drawn criticism for potentially undermining the directive ’ s effectiveness in promoting sustainability .
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