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Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...
Persistent link: https://www.econbiz.de/10014246144
Written for the Chapman Law Review Symposium on the question “What can Law & Economics Teach Us About Corporate Social Responsibility,” this article argues that problems of corporate social responsibility (CSR) present typical Coasean incompatible use problems: the firm wishes to conduct its...
Persistent link: https://www.econbiz.de/10013061706
To what extent should or must a corporation contemplate international human rights law? Following a brief discussion of the increasing influence of transnational corporations and global business transactions, as well as the growth of the international human rights system, this Article uses the...
Persistent link: https://www.econbiz.de/10014178895
Management research on Corporate Social Responsibility (CSR) focuses almost exclusively on the impact of CSR on profitability or corporate value. A largely neglected question is whether CSR impacts positively on society. We address this gap in the literature by exploring the relationship between...
Persistent link: https://www.econbiz.de/10014164063
The 8th UN Forum for Business and Human Rights, held at the end of November 2019, was meant to re-center the state within the discourse and practice of human rights based management of global economic activity. This essay considers two significant challenges to that effort. The first touches on...
Persistent link: https://www.econbiz.de/10014097680
Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...
Persistent link: https://www.econbiz.de/10013532157
Business-related human rights abuses remain endemic in Europe and globally. European actors have implemented measures to address business-related human rights abuses both prior and subsequent to the United Nations 2011 Guiding Principles on Business and Human Rights, a central reference point of...
Persistent link: https://www.econbiz.de/10013217559
Sustainability reporting is now a mainstream activity among large, global corporations. The majority of the largest corporations in the United States now produce sustainability reports, and several European countries either mandate corporations to produce some form of sustainability reports or...
Persistent link: https://www.econbiz.de/10013056347
Persistent link: https://www.econbiz.de/10013034482
This study assesses the legal feasibility of a EU instrument that would impose mandatory human rights due diligence (“HRDD”) requirements on companies in the garment and textile sector. The proposal serves as an example of a sector-specific approach to HRDD requirements, and could be...
Persistent link: https://www.econbiz.de/10011947198