Sökning: "OECD Guidelines for Multinational Enterprises"

Visar resultat 1 - 5 av 31 uppsatser innehållade orden OECD Guidelines for Multinational Enterprises.

1. 1. GOVERNANCE BEYOND BORDERS The Extraterritorial Reach of OECD National Contact Points for Responsible Business Conduct

   Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

   Författare :Mirja Sund; [2023-06-20]
   Nyckelord :Business and human rights; Non-judicial mechanisms; Extraterritoriality; OECD Guidelines for Multinational Enterprises; OECD National Contact Points;

   Sammanfattning : 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. LÄS MER

3. 2. Företagens sociala ansvar - blir soft law "too soft"?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Wilma Holm; [2022]
   Nyckelord :OECD; OECD:s riktlinjer för multinationella företag; nationella kontaktpunkter; NKP; företagens sociala ansvar; soft law.; Law and Political Science;

   Sammanfattning : I samband med att multinationella företag växt fram och fått en ökad betydelse och räckvidd i vår nu globaliserade ekonomi, har företagens sociala ansvar blivit en uppmärksammad och mycket aktuell fråga. Andra faktorer såsom klimatförändringar, mänskliga rättigheter och arbetsförhållanden har också bidragit till ökade krav på ansvar. LÄS MER

4. 3. Institutional Investors and Sustainability - An Analysis of Institutional Investors’ Legal Due Diligence Obligations

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Louise Bjerrek; [2022]
   Nyckelord :Sustainable Finance Disclosure Regulation; Human Rights Due Diligence; Institutional Investors; Greenwashing; Guiding Principles on Business and Human Rights; OECD Guidelines for Multinational Enterprises; National Contact Point.; Law and Political Science;

   Sammanfattning : 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. LÄS MER

5. 4. Företags ansvar för mänskliga rättighetskränkningar : En kritisk analys av EU-kommissionens direktivförslag om obligatorisk due diligence gällande mänskliga rättigheter

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

   Författare :Ingel Hirv; [2022]
   Nyckelord :Mänskliga rättigheter; EU-direktiv; Företagsansvar; Due Diligence; HRDD;

   Sammanfattning : A new proposal for an EU Directive on mandatory due diligence for companies was presented by the European Commission on February 23, 2022. The question, however, is whether the law will be as powerful as many are hoping. LÄS MER

7. 5. Link between Transfer Pricing and Customs Union Regulations

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ankita Tiwari; [2022]
   Nyckelord :Transfer Pricing; Customs Union;

   Sammanfattning : 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. LÄS MER