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Corporate transparency laws
Netherlands Quarterly of Human Rights ( IF 0.795 ) Pub Date : 2018-07-02 , DOI: 10.1177/0924051918786623
Radu Mares 1
Affiliation  

The article examines reporting laws to determine if and how these laws shape corporate conduct and protect human rights. Since 2010 a wave of laws with extraterritorial effects has appeared as home states of multinationals began to mandate social disclosures. However, opinions as to their importance differ and some wonder whether these transparency laws are ‘a hollow victory’. What is the evidence regarding the effectiveness of these laws? If they work, what are the exact pathways for change? The laws selected for analysis cover corporate sustainability, slavery, conflict minerals, revenue transparency, and corporate governance. To assess the impacts and potential of these laws, the article distinguishes between dynamics that are internal and external to the corporation, and between direct and more remote effects. Drawing on the evidence surrounding these transparency laws, their place in the regulatory regime for global value chains as well as the functions this regulatory method fulfils in relation to human rights are discussed.

中文翻译:

企业透明度法

本文研究了报告法,以确定这些法律是否以及如何影响公司行为和保护人权。自 2010 年以来,随着跨国公司的母国开始强制要求社会披露,出现了具有域外效力的法律浪潮。然而,对其重要性的看法不同,有些人怀疑这些透明度法律是否是“空洞的胜利”。关于这些法律有效性的证据是什么?如果它们有效,那么改变的确切途径是什么?选择用于分析的法律涵盖企业可持续性、奴隶制、冲突矿产、收入透明度和公司治理。为了评估这些法律的影响和潜力,本文区分了公司内部和外部的动态,以及直接和更远距离的影响。
更新日期:2018-07-02
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