Begoña Sánchez-Ramos e-mail(Login required) , Javier Camacho-Ibáñez e-mail(Login required) , José-Luis Fernández-Fernández e-mail(Login required)

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Authors

Begoña Sánchez-Ramos e-mail(Login required)
Javier Camacho-Ibáñez e-mail(Login required)
José-Luis Fernández-Fernández e-mail(Login required)

Abstract

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Adequate administration of Human Rights (HR) in business presents difficulties,. The Guiding Principles on Business and Human Rights (UNGPs) constitute 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 implementation. As of 2020, the European Union (EU) initiated work on a Directive that will make Do Diligence mandatory. 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.

Keywords

Business and Human Rights, BHR, ESG, Boards of Directors, European Union, EU, Due Diligence, Corporate Governance, Guiding Principleson Business and Human Rights, UNGPs Corporate Sustainatility Due Diligence Directive, CSDD, Business Purpose

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