Stora Enso and Human Rights Due Diligence : Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso
(2023) LAGM01 20231Department of Law
Faculty of Law
- Abstract
- This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios.
The thesis is mainly done by a desk study, but has also utilized interviews, to gather information relevant to the topic. The desk study focused on examining the proposed Corporate Sustainability Due Diligence (CSDD) Directive,... (More) - This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios.
The thesis is mainly done by a desk study, but has also utilized interviews, to gather information relevant to the topic. The desk study focused on examining the proposed Corporate Sustainability Due Diligence (CSDD) Directive, but also, to a lesser extent, analyzed various frameworks, guidelines, and agreements related to corporate sustainability. In the analysis of Stora Enso, a sustainability-focused company, the thesis explores the company’s HRDD efforts, including existing policies, previous human rights issues, and case studies. Interviews with company representatives provided insights into current HRDD practices and internal perspectives on the company’s approaches.
The thesis aims to comprehend the HRDD requirements as defined in the CSDD proposal and trace their origins from soft law frameworks that have developed international standards on the subject. By conducting this analysis, the thesis gains insights into the legal dimensions of HRDD. The thesis also endeavors to apply these HRDD to a large EU LLC, namely Stora Enso, enabling an understanding of the practical implications of the CSDD proposal and how a company can achieve meaningful compliance. The HRDD practices currently employed by Stora Enso are assessed in relation to the proposed requirements of the CSDD proposal.
The thesis finds that Stora Enso has made significant progress in their HRDD efforts. Some aspects already align with the CSDD proposal requirements, while others are progressing toward compliance. Additionally, the thesis highlights areas where the CSDD proposal diverges from international HRDD standards and suggests areas for companies seeking meaningful compliance to focus on in their continued efforts. (Less) - Popular Abstract (Swedish)
- Denna uppsats syftar till att undersöka de krav på human rights due diligence (HRDD) som anges i EU-förslaget till Corporate Sustainability Due Diligence Directive (CSDD-förslaget) för stora EU-bolag med begränsat ansvar (LLC), och erbjuder en omfattande översikt över dessa krav. För att ytterligare klargöra och underbygga de HRDD-bestämmelser som anges i CSDD-förslaget innehåller uppsatsen också en fallstudie av Stora Enso, som fungerar som en illustration av hur dessa krav tillämpas.
Uppsatsen är huvudsakligen gjord genom en skrivbordsstudie, men har även använt sig av intervjuer för att samla in information som är relevant för ämnet. Skrivbordsstudien fokuserade på att undersöka det föreslagna direktivet om Corporate Sustainability Due... (More) - Denna uppsats syftar till att undersöka de krav på human rights due diligence (HRDD) som anges i EU-förslaget till Corporate Sustainability Due Diligence Directive (CSDD-förslaget) för stora EU-bolag med begränsat ansvar (LLC), och erbjuder en omfattande översikt över dessa krav. För att ytterligare klargöra och underbygga de HRDD-bestämmelser som anges i CSDD-förslaget innehåller uppsatsen också en fallstudie av Stora Enso, som fungerar som en illustration av hur dessa krav tillämpas.
Uppsatsen är huvudsakligen gjord genom en skrivbordsstudie, men har även använt sig av intervjuer för att samla in information som är relevant för ämnet. Skrivbordsstudien fokuserade på att undersöka det föreslagna direktivet om Corporate Sustainability Due Diligence (CSDD), men analyserade också, i mindre utsträckning, olika ramverk riktlinjer relaterade till företags hållbarhet. I analysen av Stora Enso, ett hållbarhetsfokuserat företag, undersöker uppsatsen företagets HRDD-arbete, inklusive befintliga policyer, tidigare frågor om mänskliga rättigheter och fallstudier. Intervjuer med företagsrepresentanter gav insikter i nuvarande HRDD-praxis och interna perspektiv på företagets tillvägagångssätt.
Uppsatsen syftar till att förstå HRDD-kraven såsom de definieras i CSDD-förslaget och spåra deras ursprung från icke-bindande rättsliga ramverk som har utvecklat internationella standarder i ämnet. Genom att genomföra denna analys får uppsatsen insikter i de rättsliga dimensionerna av HRDD. Uppsatsen strävar också efter att tillämpa dessa HRDD på ett stort EU LLC, nämligen Stora Enso, vilket möjliggör en förståelse för de praktiska konsekvenserna av CSDD-förslaget och hur ett företag kan uppnå meningsfull efterlevnad. De HRDD-metoder som för närvarande används av Stora Enso bedöms i förhållande till de föreslagna kraven i CSDD-förslaget.
Uppsatsen visar att Stora Enso har gjort betydande framsteg i sina HRDD-insatser. Vissa aspekter överensstämmer redan med kraven i CSDD-förslaget, medan andra är på väg mot överensstämmelse. Dessutom belyser uppsatsen områden där CSDD-förslaget avviker från internationella HRDD-standarder och föreslår områden för företag som söker meningsfull efterlevnad att fokusera på i sina fortsatta insatser. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9138563
- author
- Bergman Larsson, Josefine LU
- supervisor
- organization
- alternative title
- Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso
- course
- LAGM01 20231
- year
- 2023
- type
- H2 - Master's Degree (Two Years)
- subject
- keywords
- Human Rights Due Diligence, HRDD, Directive on Corporate Sustainability Due Diligence, CSDDD, Corporate Sustainability Due Diligence, Stora Enso, Corporate Sustainability, Business and Human Rights, UNGP, OECD guidelines, human rights due diligence requirements, human rights law
- language
- English
- id
- 9138563
- date added to LUP
- 2023-09-15 10:47:53
- date last changed
- 2023-09-15 10:47:53
@misc{9138563,
abstract = {{This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios.
The thesis is mainly done by a desk study, but has also utilized interviews, to gather information relevant to the topic. The desk study focused on examining the proposed Corporate Sustainability Due Diligence (CSDD) Directive, but also, to a lesser extent, analyzed various frameworks, guidelines, and agreements related to corporate sustainability. In the analysis of Stora Enso, a sustainability-focused company, the thesis explores the company’s HRDD efforts, including existing policies, previous human rights issues, and case studies. Interviews with company representatives provided insights into current HRDD practices and internal perspectives on the company’s approaches.
The thesis aims to comprehend the HRDD requirements as defined in the CSDD proposal and trace their origins from soft law frameworks that have developed international standards on the subject. By conducting this analysis, the thesis gains insights into the legal dimensions of HRDD. The thesis also endeavors to apply these HRDD to a large EU LLC, namely Stora Enso, enabling an understanding of the practical implications of the CSDD proposal and how a company can achieve meaningful compliance. The HRDD practices currently employed by Stora Enso are assessed in relation to the proposed requirements of the CSDD proposal.
The thesis finds that Stora Enso has made significant progress in their HRDD efforts. Some aspects already align with the CSDD proposal requirements, while others are progressing toward compliance. Additionally, the thesis highlights areas where the CSDD proposal diverges from international HRDD standards and suggests areas for companies seeking meaningful compliance to focus on in their continued efforts.}},
author = {{Bergman Larsson, Josefine}},
language = {{eng}},
note = {{Student Paper}},
title = {{Stora Enso and Human Rights Due Diligence : Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso}},
year = {{2023}},
}