Are Boards of Directors prepared for the New Changes in Human Rights Governance Foreseeable in the EU?

被引：0

作者：

Sanchez-ramos, Begona ^{[1
]}

Camacho-ibanez, Javier ^{[2
]}

Fernandez-fernandez, Joseluis ^{[3
]}

机构：

[1] Univ San Pablo, CEU, Madrid, Spain

[2] Univ Europea, Madrid, Spain

[3] Univ Pontificia Comillas, Madrid, Spain

来源：

REVISTA EMPRESA Y HUMANISMO | 2024年 / 27卷 / 02期

关键词：

Business and Human Rights; BHR; ESG; Boards of Directors; European Union; EU; Due Diligence; Corporate Governance; Guiding Principles on Business and Human Rights; UNGPs Corporate Sustainability Due Diligence Directive; CSDD; Business Purpose; GUIDING PRINCIPLES; BUSINESS; DILIGENCE; PURPOSE;

D O I：

10.15581/015.XXVII.2.105-146

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Adequate administration of Human Rights (HR) in business presents difficulties,. The Guiding Principles on Business and Human Rights (UNGPs) cons-titute the key tool for good governance. Their approval in 2011 by the United Nations was a historic milestone. The core of the company's performance regarding the UNGPs is the Due Diligencess is critical for its imple-mentation. As of 2020, the European Union (EU) initia-ted work on a Directive that will make Do Diligence man-datory. This article investigates, through in-depth interviews with company presidents and directors, the degree of preparation of BoDs for the new regulatory scenario in Spain, Portugal, France and Malta

引用

页数：44

共 34 条

[1] "Re-righting Business": John Ruggie and the Struggle to Develop International Human Rights Standards for Transnational Firms [J].