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Human Rights in Supply Chains. An Overview of Due Diligence Obligations for Austrian Firms

Author

Listed:
  • Birgit Meyer

    (WIFO)

  • Isabel Pham

    (WIFO)

Abstract

Based on the United Nations General Assembly's Universal Declaration of Human Rights from 1948, human rights have become an integral part of the behaviour of states and companies. This study provides an overview of the development of the legal framework for the observance of human rights along supply chains and presents the international trade links of Austrian companies in vulnerable sectors with fragile countries. Building on the status of the implementation of corporate practices to safeguard human rights in Austrian supply chains, measures to strengthen the implementation of due diligence obligations, in particular human rights, along supply chains are briefly discussed.

Suggested Citation

  • Birgit Meyer & Isabel Pham, 2023. "Human Rights in Supply Chains. An Overview of Due Diligence Obligations for Austrian Firms," WIFO Studies, WIFO, number 71232.
    • Handle: RePEc:wfo:wstudy:71232
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    References listed on IDEAS

    as
    1. Rupert J. Baumgartner & Daniela Ebner, 2010. "Corporate sustainability strategies: sustainability profiles and maturity levels," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 76-89.
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