Human rights, environmental due diligence, and value chain responsibility: A view from France, Germany, and the European Union

Katrin Deckert

Chapter 4 in Research Handbook on Environmental, Social and Corporate Governance, 2024, pp 95-115 from Edward Elgar Publishing

Abstract: Part of the recent ESG trend is legislation aiming at the protection of human rights and the environment through supply-chain regulation. France played a pioneering role when it promulgated the Act on the Corporate Duty of Vigilance for Parent and Instructing Companies in 2017 and has since served as a reference for many other countries, including Germany with its 2021 supply-chain law. The European Union is about to adopt a similar framework. This chapter introduces into the different legal frameworks and compares them along scope of application, content of the duties the respective laws contain, and possible sanctions. It shows that despite their similar aims, the laws differ widely in all of these dimensions.

Keywords: Economics and Finance; Environment; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2024
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