Springer From Voluntary Responsibility to Regulatory Compliance: Analysing Corporate Responses to the Human Rights Due Diligence Framework in the EU (SIDREA Series in Accounting and Business Administration)

This book provides an in-depth analysis of how companies understand and implement Human Rights Due Diligence (HRDD) within the rapidly evolving European regulatory landscape. It offers a structured examination of the Corporate Sustainability Due Diligence Directive (CSDDD), shedding light on how this landmark regulation is reshaping corporate responsibilities, governance arrangements, and day-to-day business practices. The book explores the conceptual foundations of HRDD and situates them within the broader transformation of corporate accountability for human rights in global value chains. A core contribution of the book lies in its systematic mapping of the academic debate on HRDD. Through a comprehensive systematic literature review, it identifies dominant research streams, emerging themes, and significant gaps in existing scholarship, particularly the scarcity of empirical, quantitative, and longitudinal studies assessing the effects of due diligence regulation on corporate behaviour. These issues are especially pressing as firms face increasing scrutiny from regulators, investors, and civil society, and are required to demonstrate credible and measurable commitments to human rights compliance. To address the fragmentation of HRDD research and practice, the book develops an integrated theoretical framework grounded in institutional and legitimacy theory. This framework is empirically tested using large-scale, longitudinal quantitative data, providing robust evidence on how companies respond to mandatory due diligence requirements under the CSDDD. By bridging legal, organisational, and managerial perspectives, the book delivers both conceptual clarity and practical insights into how regulatory obligations can be translated into meaningful corporate action. It is intended for scholars, policymakers, practitioners, and advanced students interested in sustainability, corporate responsibility, regulation, and human rights management.