The analysis outlines the nature of the potential due diligence obligations that could be imposed on companies within a legislative framework in Finland. Due diligence refers to the obligation of a company to operate in a way that prevents the realisation of a human rights or environmental risk. The legal analysis was on a commission by the Ministry of Economic Affairs and Employment. It explores possible regulatory options, their scope of application, supervision and sanctions under corporate social responsibility legislation. An analysis of corporate social responsibility regulation in the European Union and some other countries provides a backdrop for the report.