Search Results - subject_exact:"Due diligence"

The limits of local laws in global supply chains : extending governance or cutting ties?

Koetter, Michael; Ludolph, Melina; Schub, Hendrik; … - 2025

We exploit an information shock related to the German Supply Chain Due Diligence Act and use detailed customs data to analyze how smaller, non-listed firms respond when expecting accountability for externalities beyond their organizational boundaries. Product-level regressions reveal a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451455

Corporate sustainability reporting : shifting from optional due diligence to mandatory duty

Leite, Emilene; Koporcic, Nikolina; Markovic, Stefan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453517

EU supply chain regulations between efficiency and effectiveness

Felbermayr, Gabriel; Friesenbichler, Klaus S.; … - 2025 - This is a draft version.

The newly introduced EU supply chain regulation emphasises the importance of enforcing social and environmental rules, particularly in third countries. For example, the EU's Corporate Sustainable Due Diligence Directive holds importing firms accountable for breaches in their supply chains....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410445

An economic analysis of supply chain liability

König, Carsten - 2025

Legislators and regulators around the globe are increasingly seeking to hold multinational companies accountable for human rights and environmental abuses in their supply chains, even when the harm is primarily caused by a subsidiary or business partner. This paper examines such supply chain...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015568006

Due diligence on recycling processes in the garment and footwear sector

2026

This paper supports companies in identifying and addressing responsible business conduct risks and impacts in recycling processes in the garment and footwear sector. It provides important due diligence considerations for companies introducing circular products or transitioning to circular...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629454

Due Diligence for Responsible Sand and Silicate Supply Chains

2026

Sand and silicate supply chains are the second most-extracted resource globally after water. Though sometimes overlooked in initiatives on critical minerals, sand and silicates are important to strategic uses spanning energy, infrastructure and technologies like semiconductors. This report...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630916

OECD Due Diligence Guidance for Responsible AI

2026

This report provides practical guidance to enterprises for implementing OECD standards on responsible business conduct (RBC) and the OECD AI Principles when developing and using artificial intelligence (AI). It aims to support innovation, investment and growth of enterprises in the AI value...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631617

Responsible business conduct and human rights due diligence : case studies from trade unions

2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637540

The Corporate Sustainability Due Diligence Directive (CSDDD) : an analysis of the potential economic and legal impacts

Baltrunaite, Audinga; Canini, Romualdo; Chiarelli, Francesca - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635442

Designing EU supply chain regulation

Felbermayr, Gabriel; Friesenbichler, Klaus S.; … - 2024 - Draft version

The EU Directive on Corporate Sustainable Due Diligence has sparked fierce debate about the regulations of supply chains. The Directive's objectives are aligned with European values. Assuming that enforcements of social and environmental rules are absent in certain third countries, it privatises...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014451426

Campaigning for greater accountability in global supply chains

Partzsch, Lena - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190654

The role of small and medium-sized enterprises in advancing supply chain sustainability : avoiding greenwashing pitfalls

Wanamaker, Haylie; Tomanek, Dagmar - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015669883

The art of successful bank-FinTech partnerships : making preparedness a cornerstone of a new era in financial services

Bist, Kunal; Genovese, Alexandra - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015669998

Value-enhancing drivers of corporate governance in improving human rights due diligence : worldwide evidence

Torelli, Riccardo; Fiandrino, Simona; Scarpa, Francesco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333321

Driving Industry Dialogue (DID) : social dialogue for decent work and human rights due diligence in the Thai automotive sector

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188840

Shaping collective action in financial markets through popular expertise : an analysis of Due Diligence posts on WallStreetBets

Gendron, Yves; Madelaine, Alexandre; Paugam, Luc; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433532

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Shaping collective action in financial markets through popular expertise : an analysis of Due Diligence posts on WallStreetBets

Gendron, Yves; Madelaine, Alexandre; Paugam, Luc; … - 2025 - This version: October 17, 2024

Edition: This version: October 17, 2024

Book / Working Paper

Effects of the German due diligence act on supplier selection in the agri-food sector

Heyden, Jürgen von; Bülow, Vicco von; Spiller, Achim; … - 2025

Global supply chains in the agri-food sector are at risk of violations of human rights as well as labour and environmental standards. To address these risks, the German Due Diligence Act (LkSG for "Lieferkettensorgfaltspflichtengesetz") was enacted, mandating corporate human rights, labour and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611639

The French duty of vigilance law : reconciling human rights and firm profitability

Reinsberg, Bernhard; Steinert, Christoph - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550818

Environmental, climate and social due diligence procedures

2025

The environmental, climate and social due diligence procedures outline the European Investment Bank's approach to assessing, managing and monitoring the environmental, climate and social impacts and risks of its operations throughout the project cycle. They also clarify the respective roles and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015520911

Sustainability initiatives in due diligence regulation and policy

2025

This policy brief describes the current landscape of sustainability initiatives for policymakers involved in developing and implementing due diligence policy. It encourages policymakers to examine sustainability initiatives for their potential as accompanying measures to complement due diligence...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629567

The role of sustainability certifications in due diligence in the garment and footwear sector

2025

This paper explores key considerations for brands and retailers on the role and implications of using supply chain certifications to support their due diligence. The paper includes research and examples from the garment and footwear sector but aims to be of relevance across sectors. It also...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629716

Supporting businesses in trade partner countries to meet social and environmental due diligence standards

2025

Buyers and customers of businesses in trade partner countries increasingly expect them to demonstrate strong levels of environmental and social performance in response to due diligence policies and legislation introduced in other jurisdictions. It is important that policymakers designing,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629891

Considerations for approaches to due diligence policy co-operation

2025

There is an increasing range of legislative measures introducing mandatory obligations for companies regarding environmental, social and human rights due diligence. Whilst these measures aim to address similar goals and are often rooted in the same international standards, they vary in scope,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630044

Measuring the uptake and impact of due diligence for responsible supply chains : Monitoring and evaluation framework for the garment and footwear sector

2025

The OECD has developed a monitoring and evaluation (M&E) framework to measure the uptake and impact of due diligence for responsible supply chains in the garment and footwear sector. This output aims to provide researchers and practitioners with a structured, yet flexible, framework to guide...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630204

Alignment assessment of the Green Button with OECD due diligence standards

2025

This paper presents the results of the OECD's alignment assessment of Green Button's written standards and policies, implementation activities and governance against the recommendations set out in the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630309

Alignment assessment of the Global Organic Textile Standard with OECD due diligence standards

2025

This paper presents the results of the OECD's standards-only alignment assessment of the Global Organic Textile Standard's written standards and policies against the recommendations set out in the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630816

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Alignment assessment of OEKO-TEX Responsible Business with OECD due diligence standards

2025

This paper presents the results of the OECD's standards-only alignment assessment of the OEKO-TEX Responsible Business Standard's written standards and policies against the recommendations set out in the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631094

Business angel groups as collective action : an examination of the due diligence process

Arundale, Keith; Mason, Colin M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641350

Alignment assessment of the Cradle to Cradle Certified Product Standard with OECD due diligence standards

2025

This paper presents the results of the OECD's standards-only alignment assessment of the Cradle to Cradle Certified Product Standard's written standards and policies against the recommendations set out in the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631789

Advocating for the EU Corporate Sustainability Due Diligence Directive against the odds : strategies and legitimation

Thorens, Morgane; Bernaz, Nadia; Hospes, Otto - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015398994

Novel mitigators of hedge fund managers' fraud

Muhtaseb, Majed Rajab - 2025

This article aims to contribute to the limited pool of solutions designed to deter or mitigate hedge fund manager fraud and reduce the associated costs to investors and other hedge fund industry stakeholders. The methodology involves presenting three hedge fund indsutry fraud cases, focusing on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515628

Searching for institutions : upgrading, private compliance, and due diligence in European apparel value chains

Hammer, Nikolaus - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632594

Role of due diligence in business takeover

Vochozka, Marek; Máška, Jiří; Kovač, Vilém - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383023

Towards a framework for corporate disclosure of circular economy : company perspectives and recommendations

Opferkuch, Katelin; Walker, Anna M.; Lindgreen, Erik Roos; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014375424

Paytm IPO, a case of deliberate overpricing?

Sahoo, Seshadev; Khandelwal, Saurabh - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609001

Accounting for human rights : evidence of due diligence in EU-listed firms' reporting

Rogerson, Michael; Scarpa, Francesco; Snelson-Powell, Annie - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065474

Responsible business conduct and human rights due diligence : good practices of Japanese companies

2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080801

Trade unions, labour governance and economic upgradation in value chains : framing intervention amidst emerging human rights due diligence frameworks

Mathews, Rohan Dominic - 2024

The paper examines possible mechanisms for trade union engagement in global value chains, especially in the context of emerging human rights due diligence frameworks. By examining existing literature on value chain analysis, trade policy, and governance mechanisms, the paper tries to generate a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075942

Mandatory human rights due diligence : what does it mean for foreign investors and why should it be in IIAs?

Levashova, Yulia - 2024

The EU's Corporate Sustainability Due Diligence Directive (CSDD) will have a significant impact on foreign investments. The CSDD will compel some non-EU companies to conduct HRDD throughout their supply chains. This Perspective emphasizes the need to align IIAs with mandatory HRDD requirements...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526766

Place your bets? : the value of investment research on Reddit's Wallstreetbets

Bradley, Daniel; Hanousek, Jan <Jr.>; Jame, Russell; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528783

Due diligence - effect of supply chain regulation : data-based results on the effects of the German supply chain act

Kolev-Schaefer, Galina; Neligan, Adriana - 2024 - Stand: Februar 2024

After the agreement of the European Parliament and the Council of the EU in December 2023, a few formal steps remain to introduce the Corporate Sustainability Due Diligence Directive (CSDDD). The legislation is intended to improve environmental and labor standards along the chain of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014467588

Review of G7 Government-led Voluntary and Mandatory Due Diligence Measures for Sustainable Agri-food Supply Chains

2024

This report aims to provide G7 agricultural policy makers with insights to better understand the design, objectives and mechanisms of national and regional, voluntary and mandatory due diligence-related measures. The report creates a fact-based selective inventory for policy makers to identify...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014491594

Guidelines for counterparty credit risk management

2024

The Basel Committee on Banking Supervision has issued guidelines for banks' counterparty credit risk (CCR) management. The guidelines include key practices critical to resolving long-standing industry weaknesses in CCR management, including the need to: (i) conduct comprehensive due diligence at...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164492

Machine learning due diligence evaluation to increase NPLs profitability transactions on secondary market

Carannante, Maria; D'Amato, Valeria; Fersini, Paola; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015134054

Due diligence in EU institutions : rules and practices

2024

This study, commissioned by the European Parliament's Committee on Budgetary Control (CONT), investigates whether EU institutions implement human rights and sustainability due diligence when they purchase goods and services. Based on documentary analysis and interviews, this study finds that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015277527

The German Supply Chain Due Diligence Act : impacts on sustainable supply chain management from a stakeholder perspective

Buttke, Livia; Schötteler, Sebastian; Seuring, Stefan; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272472

Mandatory due diligence legislation : a paradigm shift for the governance of sustainability in global value chains?

Wilhelm, Miriam - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179675

Smart mix politics : business actors in the formulation of global supply chain regulation

Schleifer, Philip; Fransen, Luc - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195640

Synergies between the CSDDD and EU competition law : a toxic relationship?

Veenbrink, Marc - 2024

Corporate sustainability due diligence (CSDD) is needed in order to achieve a transition towards a green economy and deliver the UN Sustainable Development Goals. Therefore, the Commission proposed the Corporate Sustainability Due Diligence Directive (CSDDD) in 2019. In March 2024, the Council...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393741

Due diligence associated with risk management and linked to management control

Oliveira, Cidália; Barata, Vanessa; Rodrigues, Margarida - 2024

Objective Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417060