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

• Autores: Joseba Fernández Gaztea, Alberto Muñoz Fernández
• Localización: Cuadernos de derecho transnacional, ISSN-e 1989-4570, Vol. 9, Nº. 1, 2017, págs. 285-299
• Idioma: inglés
• DOI: 10.20318/cdt.2017.3622
• Títulos paralelos:
  • El principio “cumplir o explicar” en la Unión Europea, o la nueva obligación de divulgar información sobre derechos humanos: un análisis de la Directiva 2014/95/UE
• Enlaces
  • Texto completo
• Dialnet Métricas: 5 Citas
• Resumen
  • español

    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

  • English

    This article aims to offer an interdisciplinary perspective in regard to EU Directive 2014/95. It caters to the interests of development experts and legal experts. An analysis of the Directive constitutes a micro-view on the wider issue of business-human rights. The analysis provides a chance to reflect upon wider development implications. The first half of this article deals with the development character of the Directive and its connection to business-human rights narratives. The second half offers a legal analysis of its precepts.

• Referencias bibliográficas
  • D. P. Forsythe, “Human Rights and Development: A Concluding View”, in D. P. Forsythe (ed.), Human Rights and Development. International Views,...
  • D. Kaufmann, “Human Rights and Governance: The Empirical Challenge”, in P. Alston / M. Robinson (eds.), Human Rights and Development. Towards...
  • 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...
  • 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...
  • O. de Schutter, “Transnational Corporations as Instruments of Human Development”, in P. Alston / M. Robinson (eds.), Human Rights and Development....
  • 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...
  • C. Márquez Carrasco, “El plan nacional de España sobre empresas y derechos humanos y la implementación de los pilares proteger, respetar y...
  • 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...
  • K. Gordon / J. Pohl / M. Bouchard, “Investment Treaty Law, Sustainable Development and Responsible Business Conduct: A Fact Finding Survey”,...
  • 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...
  • P. M. Dupuy / F. Francioni / E. U. Petersmann (eds.), Human Rights in International Investment Law and Arbitration, Oxford University Press,...
  • M. Jacob, “International Investment Agreements and Human Rights”, INEF Research Paper Series on Human Rights, Corporate Responsibility and...
  • D. Kaufmann, “Human Rights and Governance: The Empirical Challenge”, in P. Alston / M. Robinson (eds.), Human Rights and Development. Towards...
  • D. Kaufmann, “Human Rights, Governance and Development. An empirical perspective”, in Development Outreach, 2006. Available at: http://siteresources.worldbank.org/EXTSITETOOLS/Resources/KaufmannDevtOutreach.pdf...
  • B. Letnes, Transnational Corporations, Economic Development and Human Rights: On the Importance of FDI Composition and Host Country Assets,...
  • H. Cantú Rivera, “The United Nations Guiding Principles on Business and Human Rights in the European Union. From Regional Action to National...
  • M. L. Narine, “Living in a Material World – From Naming and Shaming to Knowing and Showing: Will New Disclosure Regimes Finally Drive Corporate...
  • T. J. Bollyky / A. Bradfurd, “Getting to Yes on Transatlantic Trade Consistent US-EU Rules Could Remake Global Commerce”, Foreign Affairs,...
  • M. Cremona, “Values in the EU Constitution: the External Dimension”, Stanford Institute for International Studies Center on Democracy, Development,...
  • 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...
  • Ö. C. Kahale, “Project Finance and the Relevant Human Rights”, in S. Leader / D. Ong (eds.), Global Project Finance, Human Rights and Sustainable...
  • 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....
  • 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...
  • M. T. Kamminga, “Holding Multinational Corporations Accountable for Human Rights Abuses: A Challenge for the EC”, in P. Alston (ed.), The...
  • 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...
  • S. K. Park / G. Berger-Walliser, “A Firm-Driven Approach to Global Governance and Sustainability”, American Business Law Journal, No 52(2),...
  • R. Barkemeyer / L. Preuss / L. Lee, “On the effectiveness of private transnational governance regimes – Evaluating corporate sustainability...
  • 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...
  • D. Hess, “Social Reporting and New Governance Regulation: the Prospects of Achieving Corporate Accountability through Transparency”, Business...