Artículo
[PDF] Corporate Duty to Respect Human Rights: Due Diligence Requirements
What is the scope of the due diligence process required to determine if a company has discharged a duty to respect human rights? This note suggests that the COSO [Committee of Sponsoring Organizations of the Treadway Commission] internal controls framework, which is widely used in the United States, could provide a robust due diligence foundation for such an assessment...In the future, the oversight responsibilities of boards could expand to include a duty to ensure that the company is respecting human rights...[refers to Nike, BP]