“Comply or explain” in the EU, or the new human rights reporting obligation: an analysis of directive 2014/95/EU

  1. Joseba Fernández Gaztea
  2. Alberto Muñoz Fernández
Revista:
Cuadernos de derecho transnacional

ISSN: 1989-4570

Año de publicación: 2017

Volumen: 9

Número: 1

Páginas: 285-299

Tipo: Artículo

DOI: 10.20318/CDT.2017.3622 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Cuadernos de derecho transnacional

Resumen

Este artículo ofrece una perspectiva multidisciplinar sobre la Directiva 2014/95/UE, de interés tanto para los juristas como para los especialistas en desarrollo. El análisis de la Directiva constituye un estudio sobre un aspecto concreto en el campo de los negocios y los derechos humanos. Además, pone de manifiesto las implicaciones que esta norma tiene en el ámbito del desarrollo. Esta cuestión se abordará en la primera parte del artículo, junto con contextualización de la Directiva dentro de las corrientes actuales en el sector de los negocios y los derechos humanos. La segunda parte ofrece un análisis del articulado de la norma

Referencias bibliográficas

  • D. P. Forsythe, “Human Rights and Development: A Concluding View”, in D. P. Forsythe (ed.), Human Rights and Development. International Views, St. Martin’s Press, New York, 1989
  • D. Kaufmann, “Human Rights and Governance: The Empirical Challenge”, in P. Alston / M. Robinson (eds.), Human Rights and Development. Towards Mutual Reinforcement, Oxford University Press, Oxford, 2005
  • D. Kinderman, “Corporate Social Responsibility - der Kampf um die EU Richtlinie”, WSI Mitteilungen 8/2015
  • D. G. Szabó / K. E. Sørensen, “New EU Directive on the disclosure of non-financial information”, Nordic & European Company Law Working Paper, No. 15-01, 2015
  • P. Muchlinski, “Human rights and multinationals: is there a problem?”, International Affairs, nº 77(I), 2001
  • University of Edinburgh, “Study of the Legal Framework on Human Rights and the Environment Applicable to the European Enterprises Operating Outside the European Union”, 2010. Available at http://en.frankbold.org/sites/default/files/tema/101025_ec_study_final_report_en_0.pdf (accessed on 31 December 2016)
  • O. de Schutter, “Transnational Corporations as Instruments of Human Development”, in P. Alston / M. Robinson (eds.), Human Rights and Development. Towards Mutual Reinforcement, Oxford University Press, Oxford, 2005
  • S. Deva, Regulating Corporate Human Rights Violations, Routledge, Oxon, 2012
  • 12 United Nations Commission on Human Rights, “Interim report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises”, UN Doc E/CN.4/2006/97, 2006
  • C. Márquez Carrasco, “El plan nacional de España sobre empresas y derechos humanos y la implementación de los pilares proteger, respetar y remediar: oportunidades y desafíos”, in C. Márquez Carrasco (ed.), España y la implementación de los principios rectores de Naciones Unidas sobre empresas y derechos humanos: oportunidades y desafíos, Huygens, Barcelona, 2014
  • J. A. Zerk, Multinationals and Corporate Social Responsibility, Cambridge University Press, Cambridge, 2006
  • J. Ford, “Business and Human Rights: Bridging the Governance Gap”, 2015. Available at https://www.chathamhouse.org/ sites/files/chathamhouse/field/field_document/20150922BusinessHumanRightsFordV2.pdf (accessed on 31 December 2016)
  • K. Gordon / J. Pohl / M. Bouchard, “Investment Treaty Law, Sustainable Development and Responsible Business Conduct: A Fact Finding Survey”, OECD Working Papers on International Investment, No. 1, 2014
  • O. de Schutter (ed.), Transnational Corporations and Human Rights, Hart Publishing, Puvimanasinghe, Oxford and Portland, 2006
  • A. Shemberg, “Investment Agreements and Human Rights: The Effects of Stabilization Clauses”, Corporate Social Responsibility Initiative Working Paper, No. 42, 2008
  • P. M. Dupuy / F. Francioni / E. U. Petersmann (eds.), Human Rights in International Investment Law and Arbitration, Oxford University Press, Oxford, 2009
  • M. Jacob, “International Investment Agreements and Human Rights”, INEF Research Paper Series on Human Rights, Corporate Responsibility and Sustainable Development, No 3, 2010
  • D. Kaufmann, “Human Rights and Governance: The Empirical Challenge”, in P. Alston / M. Robinson (eds.), Human Rights and Development. Towards Mutual Reinforcement, Oxford University Press, Oxford, 2005
  • D. Kaufmann, “Human Rights, Governance and Development. An empirical perspective”, in Development Outreach, 2006. Available at: http://siteresources.worldbank.org/EXTSITETOOLS/Resources/KaufmannDevtOutreach.pdf (accessed on 3 January 2017)
  • B. Letnes, Transnational Corporations, Economic Development and Human Rights: On the Importance of FDI Composition and Host Country Assets, Doctoral Thesis, 2008. Available at: http://www.diva-portal.org/smash/get/diva2:123924/ FULLTEXT01.pdf (accessed on 3 January 2017)
  • H. Cantú Rivera, “The United Nations Guiding Principles on Business and Human Rights in the European Union. From Regional Action to National Implementation”, in J. Martin / K. E. Bravo (eds.), The Business and Human Rights Landscape. Moving Forward, Looking Back, Cambridge University Press, New York, 2016
  • M. L. Narine, “Living in a Material World – From Naming and Shaming to Knowing and Showing: Will New Disclosure Regimes Finally Drive Corporate Accountability for Human Rights?”, in J. Martin / K. E. Bravo (eds.), The Business and Human Rights Landscape. Moving Forward, Looking Back, Cambridge University Press, New York, 2016
  • T. J. Bollyky / A. Bradfurd, “Getting to Yes on Transatlantic Trade Consistent US-EU Rules Could Remake Global Commerce”, Foreign Affairs, 10 July, 2013. Available at https://www.foreignaffairs.com/articles/united-states/2013-07-10/getting-yes-transatlantic-trade (accessed on 3 January 2017)
  • M. Cremona, “Values in the EU Constitution: the External Dimension”, Stanford Institute for International Studies Center on Democracy, Development, and the Rule of Law Working Paper, Number 26, 2004
  • P. Muchlinski, Multinational Enterprises and the Law, Oxford University Press, Oxford, 2007
  • R. Mares, “Business and Human Rights After Ruggie; Foundations, the Art of Simplification and the Imperative Cumulative Progress”, in R. Mares (ed.), The UN Guiding Principles on Business and Human Rights, Martinus Nijhoff Publishers, Leiden, 2011
  • Ö. C. Kahale, “Project Finance and the Relevant Human Rights”, in S. Leader / D. Ong (eds.), Global Project Finance, Human Rights and Sustainable Development, Cambridge University Press, Cambridge, 2011
  • S. Joseph, “Taming the Leviathans: Multinational Enterprises and Human Rights”, Netherlands International Law Review, No 46, 1999
  • R. Domingo, The New Global Law, Cambridge University Press, New York, 2010
  • D. L. Levy / R. Kaplan, “Corporate Social Responsibility and Theories of Global Governance”, in A. Crane / A. McWilliams / D. Matten / J. Moon / D. S. Siegel (eds.), The Oxford Handbook on Corporate Social Responsibility, Oxford University Press, Oxford, 2008
  • S. Joseph, “Taming the Leviathans: Multinational Enterprises and Human Rights”, Netherlands International Law Review, No 46, 1999
  • A. Gatto, Multinational Enterprises and Human Rights. Obligations under EU Law and International law, Edward Elgar, Cheltenham, 2011
  • K. Lukas, “Human Rights in the Supply Chain: Influence and Accountability”, in R. Mares (ed.), The UN Guiding Principles on Business and Human Rights, Martinus Nijhoff Publishers, Leiden, 2011
  • M. T. Kamminga, “Holding Multinational Corporations Accountable for Human Rights Abuses: A Challenge for the EC”, in P. Alston (ed.), The EU and Human Rights, Oxford University Press, Oxford, 1999
  • S. Deva, Regulating Corporate Human Rights Violations, Routledge, Oxon, 2012
  • R. Perea Ortega, “La Directiva 2014/95/UE sobre divulgación de información no financiera e información sobre diversidad por parte de determinadas grandes empresas y grupos”, LA LEY mercantil, No. 15, 2015
  • S. K. Park / G. Berger-Walliser, “A Firm-Driven Approach to Global Governance and Sustainability”, American Business Law Journal, No 52(2), 2015
  • R. Barkemeyer / L. Preuss / L. Lee, “On the effectiveness of private transnational governance regimes – Evaluating corporate sustainability reporting according to the Global Reporting Initiative”, Journal of World Business, No. 50, 2015
  • J. Todres, “The Private Sector’s Pivotal Role in Combating Human Trafficking”, California Law Review, No. 3, 2012
  • S. Knebel / P. Seele, “Quo vadis GRI? A (critical) assessment of GRI 3.1 A+ non-financial reports and implications for credibility and standardization”, Corporate Communications: An International Journal, No. 20(2), 2015
  • D. Hess, “Social Reporting and New Governance Regulation: the Prospects of Achieving Corporate Accountability through Transparency”, Business Ethics Quarterly, No. 17(3), 2007