Human Rights Due Diligence in Iraq

2011 ◽  
Author(s):  
Michael Shtender-Auerbach
Keyword(s):  
Human Rights ◽  
Due Diligence ◽  
Human Rights Due Diligence

Corporate Liability Design for Human Rights Abuses: Individual and Entity Liability for Due Diligence

2020 ◽  
Author(s):  
Nick Friedman
Keyword(s):  
Economic Theory ◽  
Human Rights ◽  
Policy Implications ◽  
Global Supply Chains ◽  
Due Diligence ◽  
Human Rights Abuses ◽  
Human Rights Norms ◽  
Corporate Liability ◽  
Human Rights Due Diligence ◽  
Individual Human

Abstract In this article, I critically review the economic theory of corporate liability design, focusing on the allocation of liability between a corporation and its individual human agents. I apply this theory to transnational commercial contexts where human rights abuses occur and assess the likely efficacy of some putative liability regimes, including regimes requiring corporations to undertake human rights due diligence throughout their global supply chains. I advance a set of general considerations justifying the efficacy of due diligence in relation to alternative liability regimes. I argue, however, that due diligence regimes will likely under-deter severe human rights abuses unless they are supported by substantial entity-level sanctions and, in at least some cases, by supplementary liability for individual executives. The analysis has significant policy implications for current national and international efforts to enforce human rights norms against corporations.

Establishing a Corporate Responsibility Ombudsman: Enhancing remedy through state-based non-judicial mechanisms?

2021 ◽  
Vol 28 (1) ◽  
pp. 102-122
Author(s):  
Juho Saloranta
Keyword(s):  
European Union ◽  
Human Rights ◽  
Corporate Responsibility ◽  
Decision Makers ◽  
Sufficient Evidence ◽  
Export Credit ◽  
Due Diligence ◽  
The European Union ◽  
Credit Financing ◽  
Human Rights Due Diligence

This article assesses the efficiency of non-judicial grievance mechanisms in providing victims of corporate human rights violations with improved access to remedy. As no such mechanism is currently available, this article formulates a proposal for a new mechanism in the form of a corporate responsibility ombudsman, which would offer a great deal of flexibility as well as being an inexpensive, expeditious and informal manner of dealing with such issues. The article argues in favour of utilizing states’ regulatory arsenal to improve victims’ access to remedy extraterritorially. Based on recent international developments, I elaborate approaches to human rights due diligence regulation and export credit financing by means of two corporate responsibility ombudsman proposals. In relation to these proposals, I divide the effectiveness criteria of Principle 31 of the United Nations Guiding Principles into three main categories: empowerment, investigation and enforcement. Since obtaining sufficient evidence is of paramount to those seeking remedies for violations of corporate responsibility, states should bestow quasi-judicial powers on corporate responsibility ombudsmen to achieve efficiency, which could also create legitimacy. This article provides decision-makers and scholars with insights into how access to remedy could be synchronized with the momentum of human rights due diligence legislation in the European Union and beyond.

From a Stark Utopia to Everyday Utopias

2018 ◽  
Vol 60 (1) ◽  
pp. 575-606
Author(s):  
Michelle Staggs Kelsall
Keyword(s):  
Human Rights ◽  
United Nations ◽  
Transnational Corporations ◽  
Public Domain ◽  
Due Diligence ◽  
Karl Polanyi ◽  
Business And Human Rights ◽  
Human Rights Council ◽  
The United Nations ◽  
Human Rights Due Diligence

This article considers the emergence of the Business and Human Rights agenda at the United Nations (UN). It argues that the agenda can be seen as an example of the UN Human Rights Council attempting to institutionalise everyday utopias within an emerging global public domain. Utilising the concept of embedded pragmatism and tracing the underlying rationale for the emergence of the agenda to the work of Karl Polanyi, the article argues that the Business and Human Rights agenda seeks to institutionalise human rights due diligence processes within transnational corporations in order to create a pragmatic alternative to the stark utopia of laissez-faire liberal markets. It then provides an analytical account of the implications of human rights due diligence for the modes and techniques business utilises to assess human rights harm. It argues that due to the constraints imposed by the concept of embedded pragmatism and the normative indeterminacy of human rights, the Business and Human Rights agenda risks instituting human rights within the corporation through modes and techniques that maintain human rights as a language of crisis, rather than creating the space for novel, everyday utopias to emerge.

Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

2019 ◽  
pp. 385-408
Author(s):  
Matti Kohonen ◽  
Radhika Sarin ◽  
Troels Boerrild ◽  
Ewan Livingston
Keyword(s):  
Risk Assessment ◽  
Human Rights ◽  
Two Dimensions ◽  
The State ◽  
Due Diligence ◽  
Corporate Personhood ◽  
Business Partners ◽  
Business And Human Rights ◽  
Corporate Decisions ◽  
Human Rights Due Diligence

This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of extraterritorial impacts and obligations of states and corporations; and the risks of corporate personhood. These principles are all highly relevant to corporations’ human rights due diligence and risk assessment of their tax policies. Applying a business and human rights perspective to international tax law can clarify responsibilities of companies toward their other stakeholders as well as their relationship with subsidiaries and business partners in terms of responsible tax conduct. The chapter then explores two dimensions of the human rights impacts of tax-related corporate decisions: impacts mediated by the state and impacts not mediated by the state.

From Human Rights Due Diligence to Duty of Vigilance

2018 ◽  
pp. 133-144
Author(s):  
Tiphaine Beau de Loménie ◽  
Sandra Cossart ◽  
Paige Morrow
Keyword(s):  
Human Rights ◽  
Due Diligence ◽  
Human Rights Due Diligence

Business Views on Mandatory Human Rights Due Diligence Regulation: A Comparative Analysis of Two Recent Studies

2020 ◽  
Vol 5 (2) ◽  
pp. 261-269
Author(s):  
Lise SMIT ◽  
Claire BRIGHT ◽  
Irene PIETROPAOLI ◽  
Julianne HUGHES-JENNETT ◽  
Peter HOOD
Keyword(s):  
Human Rights ◽  
Comparative Analysis ◽  
Due Diligence ◽  
Human Rights Due Diligence
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