Artikel
Hardening foreign corporate accountability through mandatory due diligence in the European Union? New trends and persisting challenges
The negative externalities of global commodity chains and existing governance gaps have received wide scholarly attention. Indeed, many sectors including forest‐risk commodities (FRCs) like soy and beef from Brazil remain largely unregulated. This article analyzes ongoing policy‐making processes at European Union level to adopt new regulations for reducing accountability gaps: one regulation of FRCs and one general, cross‐sectoral directive on human rights and environmental due diligence. This article draws on and aims to contribute to previous research into foreign corporate accountability, therein analytically distinguishing between input, output, and surrogate accountability. This study shows that new policies will likely be more comprehensive than previous supply chain regulations, while their specific institutional design and stringency are highly contested. More in general, we argue that for hardening corporate accountability, due diligence politics will need to confront important governance challenges that have limited the potential of previous regulations, such as a lack of consequentiality of reporting obligations, weak state monitoring, limited stakeholder involvement, and difficulties to establish legal liability.
- Language
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Englisch
- Bibliographic citation
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Journal: Regulation & Governance ; ISSN: 1748-5991 ; Volume: 17 ; Year: 2021 ; Issue: 3 ; Pages: 677-693 ; Melbourne: John Wiley & Sons Australia, Ltd
- Classification
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Wirtschaft
- Subject
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Brazil
commodity chain
deforestation
European Union (EU)
human rights
- Event
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Geistige Schöpfung
- (who)
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Schilling‐Vacaflor, Almut
Lenschow, Andrea
- Event
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Veröffentlichung
- (who)
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John Wiley & Sons Australia, Ltd
- (where)
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Melbourne
- (when)
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2021
- DOI
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doi:10.1111/rego.12402
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Schilling‐Vacaflor, Almut
- Lenschow, Andrea
- John Wiley & Sons Australia, Ltd
Time of origin
- 2021
Other Objects (12)
Foreign corporate accountability: The contested institutionalization of mandatory due diligence in France and Germany
From voluntary to mandatory corporate accountability: The politics of the German Supply Chain Due Diligence Act
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The Unintended Consequences of Mandatory Due Diligence
Mandatory due diligence for "conflict minerals" and illegally logged timber : : emergence and cascade of a new norm on foreign accountability
Hardening corporate accountability in commodity supply chains under the European Union Deforestation Regulation
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The French Loi de Vigilance : Prospects and Limitations of a Pioneer Mandatory Corporate Due Diligence
Diligence
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Corporate Responsibility to Respect Human Rights Defenders Under the UNGPs and Steps Towards Mandatory Due Diligence
Foreign corporate accountability: The contested institutionalization of mandatory due diligence in France and Germany
From voluntary to mandatory corporate accountability: The politics of the German Supply Chain Due Diligence Act
From voluntary to mandatory corporate accountability: the politics of the German Supply Chain Due Diligence Act
From voluntary to mandatory corporate accountability: The politics of the German Supply Chain Due Diligence Act
The Unintended Consequences of Mandatory Due Diligence
Mandatory due diligence for "conflict minerals" and illegally logged timber : : emergence and cascade of a new norm on foreign accountability
Hardening corporate accountability in commodity supply chains under the European Union Deforestation Regulation
Hardening corporate accountability in commodity supply chains under the European Union Deforestation Regulation
The French Loi de Vigilance : Prospects and Limitations of a Pioneer Mandatory Corporate Due Diligence
Diligence
Mandatory due diligence legislation: a paradigm shift for the governance of sustainability in global value chains?
Corporate Responsibility to Respect Human Rights Defenders Under the UNGPs and Steps Towards Mandatory Due Diligence
Foreign corporate accountability: The contested institutionalization of mandatory due diligence in France and Germany
From voluntary to mandatory corporate accountability: The politics of the German Supply Chain Due Diligence Act
From voluntary to mandatory corporate accountability: the politics of the German Supply Chain Due Diligence Act
From voluntary to mandatory corporate accountability: The politics of the German Supply Chain Due Diligence Act
The Unintended Consequences of Mandatory Due Diligence
Mandatory due diligence for "conflict minerals" and illegally logged timber : : emergence and cascade of a new norm on foreign accountability
Hardening corporate accountability in commodity supply chains under the European Union Deforestation Regulation
Hardening corporate accountability in commodity supply chains under the European Union Deforestation Regulation
The French Loi de Vigilance : Prospects and Limitations of a Pioneer Mandatory Corporate Due Diligence
Diligence
Mandatory due diligence legislation: a paradigm shift for the governance of sustainability in global value chains?