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From Law to Metrics: Quantifying and Managing Risks Related to Human Rights and the Environment in Global Supply Chains
Mark Schmidt, Research associate , Institute of Management Accounting and Simulation, Hamburg University of Technology (TUHH), Germany
Various legislators have discussed and implemented regulations on sustainability in supply chains in recent years. Examples include the German Act on Corporate Due Diligence to Prevent Human Rights Violations in Supply Chains (LkSG) and the European Corporate Sustainability Due Diligence Directive (CSDDD). These are intended to improve the protection of human rights and the environment in global supply chains. They oblige companies (i) to ensure transparent, responsible, and sustainable supply chain management, (ii) to identify, prevent, and mitigate human rights violations and negative environmental impacts, and (iii) to establish grievance mechanisms for reporting grievances.
Mark Schmidt is a research associate at the Hamburg University of Technology (TUHH) at the Institute of Management Accounting and Simulation. He graduated with degrees in business administration and logistics from TUHH and Leuphana University Luneburg. His research focuses on modeling and simulating costing systems, cost and risk management.
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