Regulatory design, institutional pressures and the coupling of human rights due diligence
規制設計、制度的圧力、そして人権デューデリジェンスの結合 (AI 翻訳)
M. Skerritt, L. Taylor, Amaya Vega, A. Azadnia, George Onofrei
🤖 gxceed AI 要約
日本語
本論文は、CSRD（コーポレート・サステナビリティ報告指令）が企業の現代奴隷制と人権デューデリジェンス（HRDD）の開示に与える影響を評価する。アイルランドの企業21社のサステナビリティ報告書の分析と32人のマネージャーへのインタビューを通じて、CSRDの二重重要度評価と第三者保証が手続きの透明性を強化する一方、直接的な労働者関与や実効的な是正メカニズムは依然として不十分であることを示す。この研究は、政策と実践の乖離を埋める規制設計の可能性と限界を明らかにする。
English
This paper evaluates how the CSRD influences corporate disclosures on modern slavery and human rights due diligence (HRDD). Based on content analysis of 21 sustainability reports and interviews with 32 managers, it finds that while double materiality and third-party assurance improve procedural transparency, companies still lack direct worker engagement and effective remediation. It provides early empirical evidence on supply chain HRDD under the CSRD, highlighting the potential and limitations of regulatory design in closing policy-practice gaps.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
EUのCSRDは、日本企業にも間接的な影響を与える可能性がある。特に、EU域内にサプライチェーンを持つ日本企業は、同様のHRDD開示要件に直面するため、本論文の知見は、日本のGX開示や人権デューデリジェンスの実務に示唆を与える。
In the global GX context
As the first empirical study of HRDD disclosures under the CSRD, this paper contributes global insights into the effectiveness of mandatory sustainability reporting. Its findings on the limited scope of worker engagement and the role of double materiality are directly relevant to ongoing debates on the ISSB and EU reporting standards, and offer lessons for jurisdictions considering similar due diligence regulations.
👥 読者別の含意
🔬研究者:This paper provides early empirical evidence on the coupling of human rights due diligence policy and practice under the CSRD, informing future research on disclosure effectiveness.
🏢実務担当者:Corporate sustainability teams can learn about the gaps between policy and practice in HRDD, particularly the need for direct worker engagement beyond audit-based disclosures.
🏛政策担当者:Regulators can use these findings to refine due diligence reporting requirements, especially regarding worker voice and remediation mechanisms.
📄 Abstract（原文）
This paper evaluates how the design of the Corporate Sustainability Reporting Directive (CSRD) influences corporate disclosures on modern slavery and human rights due diligence (HRDD) in global supply chains. It aims to examine whether this new regulatory framework addresses the limitations of earlier disclosure laws, particularly in overcoming organisational policy−practice coupling and superficial compliance. A deductive content analysis was conducted on 21 sustainability reports from companies headquartered in Ireland, assessing disclosures under the European Sustainability Reporting Standards, specifically Social Standard 2 (S2) on value chain workers. Semi-structured interviews with 32 sustainability and supply chain managers provided complementary insights into the reporting process and practical challenges of HRDD implementation. While most companies had a basic HRDD policy and conducted various risk assessments for their tier-1 suppliers, far fewer reported meaningful engagement with value chain workers or effective remediation mechanisms. The CSRD’s requirement for double materiality assessment and third-party assurances appears to strengthen procedural transparency. However, companies continue to use proxies in place of direct worker engagement, and audit-based disclosures rarely capture structural risks such as forced labour. This paper offers early empirical evidence on supply chain HRDD disclosures under the CSRD. It elaborates on the concept of the double materiality assessment and highlights how regulatory designs can tighten HRDD policy−practice coupling. The findings advance debates on the effectiveness of reporting frameworks in tackling modern slavery within sustainable supply chain management.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/scm-06-2025-0606first seen 2026-05-15 19:13:13
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。