"Achieving decent work in global supply chains. Report for discussion at the technical meeting on achieving decent work in global supply chains (Geneva, 25-28 February 2020)", 20 Feb 2020

...Some member States have adopted laws that require enterprises to address the actual and potential adverse human rights risks that arise from their business activities and business relationships... These laws are most often focused on the disclosure of risks in their operations and supply chains... and the actions taken to address those risks. Public disclosure promotes a degree of transparency in the operation of private actors within supply chains...

The efficacy of public disclosure depends on the quality of information disclosed and the use that external stakeholders make of it... Some laws that impose HRDD obligations are... linked to existing corporate regulation and reporting frameworks, so that enterprises are exposed to civil liability for failure to act with due diligence. The French Act on the corporate duty of care goes further...

In some cases, by providing new information on and understanding of certain issues, disclosure legislation has triggered national discussions on potential developments for the adoption of more prescriptive laws...

At the same time, superficial compliance and reporting is common, negating the prospect of changes in corporate policies and practices. The lack of clarity in some HRDD laws may be an obstacle in this respect. Many do not specify the nature of information required, nor determine whether, when or how companies should change practices...