European Human Rights Due Diligence Laws and China’s ESG Policies: Regulatory Comparison and Implications for Chinese Companies in Global Supply Chain
This thesis examines how the European Union’s recent development towards binding regulations on Human Rights Due Diligence and Environmental, Social, and Governance (ESG) disclosure, particularly the Corporate Sustainability Due Diligence Directive and Corporate Sustainability Reporting Directive have impact on Chinese companies and China’s regulatory framework. These laws require companies to ide