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Reporting beyond process: how corporate human rights disclosure evolves with mandatory HRDD legislation in German multinationals
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Orientador(es)
Resumo(s)
Companies increasingly report on human rights, but it remains unclear whether corporate disclosures reflect outcomes. This research analyses how Human Rights Due Diligence (HRDD) has been publicly reported between 2017–2024 and to what extent 5 German companies reported outcomes rather than procedures. Through a text analysis of 85 corporate reports, disclosures are mapped against the United Nations Guiding Principles (UNGPs) six HRDD stages and classified as process- or outcome-oriented. The findings demonstrate formal alignment with national and international standards and an increase in procedural detail after 2023. However, outcome disclosure remains limited and fragmented, confined to grievance and remediation.
Descrição
Palavras-chave
Human rights due diligence (HRDD) Corporate reporting Outcome-oriented disclosure German supply chain act (LkSG) Mandatory due diligence EU multinationals Longitudinal document analysis