Menschenrechtliche Sorgfaltspflichten im Rahmen der Buy Side Due Diligence beim grenzüberschreitenden Unternehmenserwerb

Michael Gille ()

A chapter in Unternehmenskauf und Unternehmensumwandlung, 2021, pp 293-322 from Springer

Abstract: Abstract This article explores the impact of human rights due diligence requirements on buy-side due diligence procedures. Applying doctrinal legal research methodology, a contribution is made to the development of a systematic framework for the identification of assessment criteria for the performance of M&A legal due diligence respecting human rights. Against the background of the UN Guiding Principles for Business and Human Rights, the cross-thematic consideration of purchase law, tort law and company law allows for an identification of relevant human rights aspects influencing buy-side due diligence processes.

Keywords: Human Rights Due Diligence; Mergers and Acquisitions; Legal Due Diligence; ESG; CSR; Business Judgment Rule (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-34138-1_17

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DOI: 10.1007/978-3-658-34138-1_17

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