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

Bibliographic References

• 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