Essays about: "OECD Guidelines for Multinational Enterprises"
Showing result 1 - 5 of 14 essays containing the words OECD Guidelines for Multinational Enterprises.
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1. GOVERNANCE BEYOND BORDERS The Extraterritorial Reach of OECD National Contact Points for Responsible Business Conduct
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : As increasingly powerful actors in a globalised world, multinational corporations are often able to evade responsibility for human rights violations and other misconduct occurring in their own operations or supply chains. Since courts face limitations when attempting to exert jurisdiction outside of their state territories, state-based non-judicial mechanisms such as the OECD National Contact Points (NCPs) have been established to fill this gap by mediating between corporations and victims of corporate human rights abuses with the aim of providing remedy to the latter. READ MORE
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2. Institutional Investors and Sustainability - An Analysis of Institutional Investors’ Legal Due Diligence Obligations
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European Union’s Sustainable Finance Agenda has launched several new actions in order to reorient capital flow of the financial market to sustainability objectives. One of these initiatives was to unify and harmonize the rules on marketing of sustainable aims of financial products. READ MORE
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3. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE
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4. The European Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive: A Human Rights Perspective
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The EU has over the last few years set up the objective to become climate neutral by the year 2050. To achieve this objective, the European Commission has recognised the need for a massive transition investment into sustainable economic activities. READ MORE
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5. Labour Governance of Global Supply Chains: A Study of the Implications of Globalization on Labour Law and the Protection and Enforceability of Labour Rights Within Global Supply Chains
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The aim of this thesis is to build an understanding of the current instruments and mechanisms governing global supply chains and to identify the governance gaps in the protection of labour rights. In order to fully understand the implications of globalization on labour law, the thesis undertakes a theoretical framework drawing on transnational labour law perspectives and a conceptual analysis of global supply chains. READ MORE
