Professional Documents
Culture Documents
Case #1: Ity - Go Als - and - The - Role - of - Reporting - Under - The - Non-Financial - Reporting - Directive
Case #1: Ity - Go Als - and - The - Role - of - Reporting - Under - The - Non-Financial - Reporting - Directive
Case #1: Ity - Go Als - and - The - Role - of - Reporting - Under - The - Non-Financial - Reporting - Directive
You work as a manager or as a lawyer in the legal department of one of the biggest fashion
retailers in Germany with a subsidiary in the Netherlands (both with more than 3000
employees). The clothes your company sells are manufactured in Lahore, Pakistan. Some of
the workers there are under the age of 18. Safety standards in the factory literally do not exist.
From a legal point of view: What has to be observed, in particular in the future, when your
company in Germany and the Dutch subsidiary purchases clothes from the Pakistan supplier?
Ahern, Deidre, Turning Up the Heat? EU Sustainability Goals and the Role of Reporting under
the Non- Financial Reporting Directive, ECFT 2016, 599-630,
https://www.researchgate.net/publication/311711848_Turning_Up_the_Heat_EU_Sustainabil
ity_Go als_and_the_Role_of_Reporting_under_the_Non-Financial_Reporting_Directive, (last
accessed on May 25, 2021).
Becker, Jan.Ove/ Klopp, Thorben/ Papke, Pia, Business and Human Rights - the Supply Chain
Act is coming, https://www.lexology.com/library/detail.aspx?g=5823b748-4576-4a63-8b47-
f4c36d620ed7, (last accessed on May 25, 2021).
Bryden, Doug/Gagen, Heather/Smyth, Laura, Business & Human Rights Update: EU Supply
Chain Directive proposals, https://www.lexology.com/library/detail.aspx?g=0c2944dd-82c9-
4b47-998c-c125aefdd1ef, (last accessed on May 25, 2021).
Crockett, Antony/Schenk, Sylvia, Mandatory human rights and ESG due diligence in Europe –
a race to the top?, https://www.lexology.com/library/detail.aspx?g=381a2967-5294-42f2-
b3a9-bfda65eb3659, (last accessed on May 25, 2021).
Dániel Gergely Szabó, Karsten Engsig Sørensen, New EU Directive on the Disclosure of Non-
Financial Information (CSR) ECFR 2015, 307–340,
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2606557, (last accessed on May 25,
2021).
Davies, Paul/ Green, Michael D./ Grittmann, Joachim/ Bartz, Stefan/Wilhelm, Alexander,
Additional ESG Obligations to Enter Into Force for German Companies,
https://www.lexology.com/library/detail.aspx?g=b798b540-14ac-4cf8-b1f2-52df8ab3ffd2,
(last accessed on May 25, 2021).
Depping, André/Walden, Daniel, German Supply Chain Law: RegE (Government Draft Law),
FAQ and EU, https://www.lexology.com/library/detail.aspx?g=9e474dfd-6abd-49c0-98b1-
141a6c00de66, (last accessed on May 25, 2021).
Eastwood, Sam/ Ford, James/Reynolds, Libby, Human Rights Due Diligence: Six Signals of
seriousness, https://www.lexology.com/library/detail.aspx?g=3476a5b0-3426-4864-a79f-
9f4a9c3a419d, (last accessed on May 25, 2021).
Erb, Mirjam/ Grothaus, Julia, EU Commissioner for Justice reveals details of forthcoming EU
legislative proposal on human rights supply chain due diligence,
https://www.lexology.com/library/detail.aspx?g=76345b5f-b3a7-4035-b5dd-8f0c0d89f56e,
(last accessed on May 25, 2021).
Giesberts, Ludger/Gayger, Michael, Minimum standards in the supply chain - Effects of the
“Supply Chain Act” for German companies according to the government draft of 3 March 2021,
https://www.lexology.com/library/detail.aspx?g=da3210de-8814-4307-b4a8-5ba9e6cd06cf,
(last accessed on May 25, 2021).
Low, Jo En/ Tan, Suyin, EU Mandatory Environmental and Human Rights Due Diligence Law
- What You Need To Know, https://www.lexology.com/library/detail.aspx?g=5ffbe23c-7344-
4c55-81d2-0050ebe5aa83, (last accessed on May 25, 2021).
Rünz, Sebastian/Herrmann, Volker, Sustainable Supply Chains - The Supply Chain Act and
sustainable contract design, https://www.lexology.com/library/detail.aspx?g=8b3881d0-1d7c-
4529-a886-0c4820da202e, (last accessed on May 25, 2021).