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ABSTRACT
Binding regulations have, recently, emerged in the Global North with the aim of holding companies accountable for environmental and/or human rights impacts throughout their supply chains. This article develops and applies an analytical framework to analyze corporate accountability dynamics in global trade, with a focus on the French Duty of Vigilance (DV) law. We analyze how companies in the agri-food sector have complied with the law as well as the emergence of new accountability dynamics. We find that while companies have improved their due diligence systems over time, they enjoy much discretion to interpret their obligations according to a managerial logic and to disclose information selectively. Nevertheless, the DV law has contributed to new accountability dynamics, wherein civil society can use civil liability to pressure companies to comply. Overall, the article advances our understanding of company compliance with new supply chain regulations and the accountability dynamics activated by such rules.
Acknowledgments
An earlier version of this paper was presented at the International Public Policy Association’s annual meeting in 2021. We want to express warm thanks to the participants of this panel. This work was supported by the Research Council for Sustainable Development, Sweden (FORMAS, Dnr 2019-01386) and Mistra Geopolitics—Navigating Towards a Secure and Sustainable Future, funded by the Swedish Foundation for Strategic Environmental Research under grant 2016/11 #5.
Disclosure statement
No potential conflict of interest was reported by the authors.
Ethics approval
This research has been approved by Swedish Ethics Review Agency (approval no. 2022–00434–01).
Supplementary material
Supplemental data for this article can be accessed online at https://doi.org/10.1080/09644016.2023.2221983
Notes
1. Available here: https://vigilance-plan.org. Accessed on 2 July 2021.
2. The ‘Forest 500’ database analyzes the environmental and social commitments of companies and actions to implement them as well as the related data disclosure.
3. For updates on formal notices and lawsuits under the Duty of Vigilance law, see: https://www.business-humanrights.org/en/latest-news/frances-duty-of-vigilance-law/. Accessed on 6 December 2022.