Sustainability Reports and Vigilance Plans: Exploring New Ways to Fight Corporate Impunity
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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Last update: 26/10/2026
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