Sustainability Reports and Vigilance Plans: Exploring New Ways to Fight Corporate Impunity

  • Lorena Sales Pallarés University of Castilla-La Mancha
  • Maria Chiara Marullo Universitat Jaume I
DOI: https://doi.org/10.18543/ced-63-2020pp207-235
Keywords: business and human rights, sustainability reports, vigilance plans, reporting, modern slavery

Abstract

The purpose of this work is to continue advancing the topic of Business and Human Rights, a thematic area that has acquired much importance in cross-border relations and that may pose new lines of research currently underexplored. In this article we reflect on the potential of the new policy of corporate transparency, fostered by the rules regarding the obligation to publish nonfinancial information, modern slavery practices or vigilance plans. Monitoring and reporting obligations could help to overcome commercial law barriers to a unitary concept of corporate groups and therefore make the parent company responsible for misrepresentation and failure to properly control the activities of companies belonging to its group. At the same time, these duties could open up new forums for other companies and for consumers affected by the misrepresentation or omission of the information presented. This is a useful, necessary and complementary step to put an end to the impunity of these transnational entities.

Received: 07 April 2020
Accepted: 24 May 2020
Published online: 30 September 2020

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Author Biographies

Lorena Sales Pallarés, University of Castilla-La Mancha
Professor of International Private Law, at Faculty of Social Sciences of Cuenca, University of Castilla-La Mancha. Previously, she was Professor of Private International Law at the Universitat Jaume I de Castelló; BA in Law, and PhD in Law at the University of Jaume I (2002). She has more than 40 publications among books, book chapters and articles in specialized reviews on various topics that focus her research work. Although her initial line of research was maritime and aerial international transport, for the last few years she has been working mainly on two subjects: the relationship between human rights and multinational companies and international family law, each of which supporting by various publications, seminars and national and European research projects (European Project «Human Rights in Business» between 2014 and 2016). In addition to teaching in different official masters, he gives lectures to specialized groups and various professional associations, actively participating in various working groups within the ILO dedicated to modern slavery. Recently, she participates in the creation and promotion of the network REDH-EXATA, redhexata.com.
Maria Chiara Marullo, Universitat Jaume I
Assistant Professor of Private International Law, Law Faculty, Department of Private Law, Universitat Jaume I. Member of the network: REDH-EXATA, redhexata.com. Doctor cum laude from the Universitat Jaume I (2014) and Jaime Brunet Award for the best doctoral thesis for the promotion of Human Rights, Public University of Navarra (2016). Postdoctoral Researcher, Department of Finance and Accounting, Universitat Jaume I. Research group: «Sustainability of Organizations and Management of Social Responsibility – Financial Markets» and « Human Rights and Fundamental Rights». Researcher in the «SMART Sustainable Market Actors for Responsible Trade» European Project (2016- 2020); collaborator in the project: «Global climate constitution: governance and law in a complex context» (2017-2019), and researcher in the European Project «Human Rights in Business» (2014-2016).
Published
2020-09-30
How to Cite
Sales Pallarés, Lorena, and Maria Chiara Marullo. 2020. “Sustainability Reports and Vigilance Plans: Exploring New Ways to Fight Corporate Impunity”. Deusto Journal of European Studies, no. 63 (September), 207-35. https://doi.org/10.18543/ced-63-2020pp207-235.
Issue
No. 63 (2020): Business and Human Rights
Section
Articles

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