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Neglecting the Proactive Aspect of Human Rights Due Diligence? A Critical Appraisal of the EU’s Non-Financial Reporting Directive as a Pillar One Avenue for Promoting Pillar Two Action

Published online by Cambridge University Press:  16 November 2017

Karin BUHMANN
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Abstract

Firms’ human rights due diligence (HRDD) and communication on their human rights impacts are not only elements in the Corporate Responsibility to Respect human rights (Pillar Two), but also to be promoted by States as part of their State Duty to Protect (Pillar One) through regulatory strategies aiming at shaping business conduct. Analysing the EU’s 2014 Non-Financial Reporting Directive as an example of governmental regulation for promoting responsible business conduct, the article discusses conditions for HRDD and reporting as a communication process to stimulate organizational change in accordance with the UN Guiding Principles to avoid harm, including through affected-stakeholder engagement. Applying socio-legal regulatory theory along with organizational and accounting literature, the article finds that the Directive’s predominant focus on ex-post measures appears to be a neglected opportunity to induce ex-ante organizational learning and changed business conduct to prevent adverse human rights impact. It offers recommendations for regulators and stakeholders for stronger regulation.

Keywords

corporate responsibility to respectnon-financial reportinghuman rights due diligenceorganizational change and regulatory strategystate duty to protect
Type
Scholarly Article
Information
Business and Human Rights Journal , Volume 3 , Issue 1 , January 2018 , pp. 23 - 45
Copyright
Copyright © Cambridge University Press 

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Footnotes

*

This article has benefitted from comments from three anonymous reviewers, the journal editors and participants at the international research conferences ‘To pursue or not to pursue CSR goals: legal risks and liabilities’ (6–7 October 2016, University of Copenhagen), and ‘Life-cycle based management and reporting’ (Oslo University, 29–30 November 2016) where previous versions were presented. The author is a member of the SMART research team, funded under the European Union’s Horizon 2020 Research and Innovation Programme under Grant Agreement No. 693642, project SMART (Sustainable Market Actors for Responsible Trade). The contents of this article are the sole responsibility of the author and do not necessarily reflect the views of the European Union.

**

Professor, Dr. scient. adm. and PhD, Professor with special responsibilities for Business and Human Rights, Copenhagen Business School (CBS), Department of Management, Society and Communication, DK-2000 Frederiksberg; email: kbu.msc@cbs.dk

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37 Directive 2014/95/EU, para 10 and art 1(4).

38 Ibid, art 1(1)5.

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43 Ibid, para 54.

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45 Ruggie, note 13, 136–138; see also R Davis and D Franks, ‘Costs of Company-Community Conflict in the Extractive Sector’, Corporate Social Responsibility Initiative Report No. 66, Cambridge, MA: Harvard Kennedy School.

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52 UNGP 15–24.

53 UNGP 17.

54 UNGP 17.

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57 UNGP 4, commentary.

58 UNGP 3(c).

59 UNGP 4.

60 See note 11.

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81 UNGP 21.

82 UNGP 21.

83 UNGP 17, 21 with commentary.

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86 Dodd-Frank Act, note 85, section 1502 (conflict minerals).

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88 Buhmann, 2013, note 46.

89 See note 84.

90 Buhmann, 2013, note 46.

91 Sinding and Buhmann, 2015, note 16.

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95 Gond and Herrbach, note 23; Baumann-Pauly et al, note 80.

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106 All quotes in this paragraph: UNGP 18–20 with commentary.

107 UN Framework, para 25, emphasis added.

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109 UNGP 11, commentary.

110 UN Framework, para 54.

111 Compare the UN Framework, para 30, referring to disclosure, with UNGPs 17 and 21, referring to communication as part of HRDD.

112 Ibid, para 24.

113 UN Framework, para 56.

114 Buhmann, note 65, especially chapter 6.

115 European Commission note 63.

116 UNGPs 3 and 4 with Commentary.

117 Ibid, para 3.

118 Ibid, para 16, art 1(1) and 1(3).

119 Directive 2014/95 art 3.