The Supply Chain Due Diligence Act (LKSG) in Brazil: an empirical analysis
Publicado 2023-08-09
Palabras clave
- Lei Alemã de Devida Diligência,
- Direitos Humanos e Empresas,
- Devida Diligência,
- Violações de Direitos Humanos
Cómo citar
Derechos de autor 2023 Homa Publica - Revista Internacional de Derechos Humanos y Empresas
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Resumen
O presente relatório apresenta a condução e resultados da pesquisa sobre o impacto da Lei Alemã de Devida Diligência e como as empresas alemãs e outras submetidas à jurisdição alemã atuantes no Brasil estão adaptando suas políticas e atividades com base na legislação.
A ideia para o projeto tem início em trabalhos anteriores do Homa - Centro
de Direitos Humanos e Empresas- sobre marcos regulatórios para empresas e direitos humanos, tais como o estudo aprofundado sobre o Instrumento juridicamente vinculante sobre Empresas e Direitos Humanos, em negociação no Conselho de Direitos Humanos da ONU, e os Planos Nacionais de Ação (PNA’s).
Este projeto nasce do diálogo do Homa com a Embaixada da Alemanha no Brasil, com o propósito de entender a Lei Alemã dentro do cenário brasileiro. Nesta pesquisa dois objetivos foram estabelecidos: i) analisar as obrigações
contidas na “Lei Alemã de Monitoramento de Cadeias de Valor”; ii) como as empresas alemães, e outras submetidas à jurisdição alemã, que possuem atividades no Brasil, estão se adaptando ao novo marco legal.
Descargas
Citas
- Continental Pneus. (2020). Notas legais. https://www.conti.com.br/pneus-de-passeio/notas-legais
- Cadastro Empresa (2013). Continental do Brasil Produtos Automotivos LTDA. https://cadastroempresa.com.br/cnpj/02.036.483/0004-52-continental-do-brasil-produtos-automotivos-ltda
- Continental Pneus. (2021). Turn Change Into Opportunity - Embrace Sustainability. Integrated
- Sustainability Report 2021. https://cdn.continental.com/fileadmin/__imported/sites/corporate/_international/english/hubpages/40_20sustainability/60_20reports_20_26_20principles/220414_continental_nachhaltigkeitsbericht_2021-en-final_for_publication_01.pdf?_gl=1
- Continental. (2021). Progress Arises from Change. (n.d.). Annual Report 2021. https://cdn.continental.com/fileadmin/__imported/sites/corporate/_international/english/hubpages/30_20investors/30_20reports/annual_20reports/downloads/continental_annual_report_2021_1_01.pdf?_gl=1
- Continental. (2021). Sustainable Natural Rubber Sourcing Policy. https://cdn.continental.com/fileadmin/__imported/sites/corporate/_international/english/hupages/60_20company/60_20suppliers/20-supplier_20information/sustainable_20natural_20rubber_20sourcing_20policy/20210921_nr_policy.pdf?_gl=1
- Continental. (2021). Código de Conduta de Parceiros de Negócios. https://cdn.continental.com/fileadmin/__imported/sites/corporate/_international/english/hubpages/60_20company/60_20suppliers/20-supplier_20information/bpcoc/brochure_bpcoc_br_pt.pdf?_gl=1*19e19yb*_ga*MzkxNTUxMzUwLjE2NjAyNTgxNTM.*_ga_CXY4Q1X5YZ*MTY2MDU2NDA2Mi4zLjEuMTY2MDU2NjQyNS4w
- Continental. (2022). Memberships and Initiatives. https://www.continental.com/en/sustainability/sustainable-corporate-governance/memberships-and-initiatives/
- Continental. (2021). Respecting Human Rights. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/respecting-human-rights/
- Continental. (2021). Sustainable Investments. Continental AG.
- https://www.continental.com/en/investors/about-us/sustainable-investments/
- Continental. (2021). Environmental Strategy. Continental AG.
- https://www.continental.com/en/sustainability/environment/environmental-strategy/
- Continental. (2021). Responsible value chain. Continental AG. https://www.continental.com/en/sustainability/sustainability-framework/responsible-value-chain/
- Continental. (2021).Business Partner. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/business-partner/
- Continental. (2022).Organization and Management. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/organization-and-management/71
- Continental. (2022).Sustainability Reports. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/sustainability-reports/Juventude Judaica Organizada. (2022). Continental Pneus e seu passado nazista. https://jjo.org.br/2020/09/11/continental-pneus-e-seu-passado-nazista/
- Estadão. (2021). Mercedes-Benz celebra 65 anos de Brasil e a evolução do transporte. Estradão. https://estradao.estadao.com.br/caminhoes/mercedes-benz-celebra-65-anos-de-brasil-e-a-evolucao-do-transporte/
- LinkedIn. (2022). Mercedes-Benz Caminhões e Ônibus. https://www.linkedin.com/company/mercedes-benz-caminh%C3%B5es/about/
- Daimler. (2021). Princípios de Responsabilidade Social e Direitos Humanos. Daimler AG.
- https://group.mercedes-benz.com/dokumente/nachhaltigkeit/gesellschaft/daimler-principles-of-social-responsibility-and-human-rights-pt-20211124.pdf
- Mercedes-Benz Group. (2020). Our Commitment to Human Rights. https://group.mercedes-benz.com/sustainability/human-rights/
- Mercedes-Benz. (2022). Código de Integridade. https://www2.mercedes-benz.com.br/passengercars/the-brand/integrity-code/stage.module.html
- Mercedes-Benz Group. (2021). Sustainability Report 2021. https://group.mercedes-benz.com/documents/sustainability/other/mercedes-benz-sustainability-report-2021.pdf
- Mercedes-Benz Supplier Portal. (2022). Sustainability management in the supply chain. https://supplier.mercedes-benz.com/portal/sustainability
- Mercedes-Benz Group. (2020). The Mercedes-Benz Human Rights Respect System. https://group.mercedes-benz.com/sustainability/human-rights/hrrs/
- Mercedes-Benz Group. (2022). Human rights in the supply chain. https://group.mercedes-benz.com/sustainability/human-rights/supply-chain/
- Borges, B. (2014, September 8). Mais de 80 empresas colaboraram com a ditadura militar no Brasil.
- El País Brasil. https://brasil.elpais.com/brasil/2014/09/08/politica/1410204895_124898.html
- UOL. (2018, May 2). Mercedes-Benz investiga fornecedores após denúncia de trabalho infantil.
- https://www.uol.com.br/carros/noticias/redacao/2018/05/02/mercedes-benz-investiga-fornecedores-apos-denuncia-de-trabalho-infantil.htm?cmpid=copiaecola
- Migalhas. (2012, February 23). Mercedes Benz é condenada em dano moral coletivo por contratar operadores de produção por prazo determinado. https://www.migalhas.com.br/quentes/150530/mercedes-benz-e-condenada-em-dano-moral-coletivo-por-contratar-operadores-de-producao-por-prazo-determinado
- C&A. Sobre a C&A. https://www.cea.com.br/Institucional/Conheca-a-CEA#historia
- C&A. (2018). Relatório Global de Sustentabilidade 2018. As estruturas globais fornecem uma
- bússola sobre sustentabilidade. https://sustainability.c-and-a.com/pt/pt/sustainability-report/2018/nossa-abordagem/como-reportamos/iniciativas-globais/
- OECD Guidelines for Multinational Enterprises. (2013). C&A Moda Ltda and individual.
- https://mneguidelines.oecd.org/database/instances/br0022.htm72
- C&A. (2021). Relatório anual 2021. https://sustentabilidade.cea.com.br/pt-br/Documents/C%26A_RA_2021_Port_11.pdf
- C&A. (2015). Fornecedores. https://www.cea.com.br/Institucional/Fornecedores
- C&A. (2015). Código de Conduta para o Fornecimento de Mercadorias da C&A. http://e-cdn.cea.com.br/arquivos/downloads/CoC_Portuguese_brazil_oficial.pdf
- C&A. (2020). Estatuto, Políticas e Regimentos. https://ri.cea.com.br/governanca-corporativa/estatuto-politicas-e-regimentos/
- OIT. (2017, May 2). OIT fecha parceria com setor têxtil de São Paulo para promover trabalho
- decente. https://www.ilo.org/brasilia/noticias/WCMS_552340/lang--pt/index.htm
- C&A. (2019). Relatório de Sustentabilidade. https://sustentabilidade.cea.com.br/pt-br/Paginas/relatoriosustentabilidade.aspx
- C&A. (2022). Diretoria e Conselho - C&A. RI.https://ri.cea.com.br/governanca-corporativa/diretoria-e-conselho/#:~:text=O%20Sr.,ao%20Consumidor%20e%20Real%20Estate
- O Tempo. (2014, May 14). C&A é condenada por trabalho análogo ao escravo em Goiás.
- https://www.otempo.com.br/economia/c-a-e-condenada-por-trabalho-analogo-ao-escravo-em-goias-1.844542
- Diário de Pernambuco. (2021). ONG acusa C&A e Hugo Boss de se beneficiarem do trabalho forçado de uigures. https://www.diariodepernambuco.com.br/noticia/mundo/2021/09/ong-acusa-c-a-e-hugo-boss-dese-beneficiarem-do-trabalho-forcado-de-ui.html
- LinkedIn. (2022). Siemens. https://www.linkedin.com/company/siemens/about/
- Siemens. (2018). Relatório Institucional e de Sustentabilidade 2018. https://ungc-production.s3.us-west-2.amazonaws.com/attachments/cop_2019/481810/original/RA_2018_portugues_pg_dupla_NOVO_BAIXA_GRI.pdf?1576850580
- Siemens. (2019). Siemens Group Code of Conduct. https://assets.new.siemens.com/siemens/assets/api/uuid:cbb1292b-f2d5-4f67-9bad-28e2823568b0/Code-of-Conduct-English.pdf?ste_sid=321a71c86ea8c955a18f74ee11872ea2
- Siemens. (2019). Sustainability in the Supply Chain. https://assets.new.siemens.com/siemens/assets/api/uuid:5a61e2f1-d2c8-4c21-8e11-ccea7f6b8e84/CoC-Brochure-en.pdf?ste_sid=321a71c86ea8c955a18f74ee11872ea2
- Siemens. (2020). Human rights. https://new.siemens.com/global/en/company/sustainability/humanrights.html
- Siemens. (2020). Responsible Minerals Sourcing Policy. https://assets.new.siemens.com/siemens/assets/api/uuid:20c6dbcd-ce32-4236-a57d-c347f17d64ee/Responsible-Minerals-Policy.pdf?ste_sid=40692bd413c10df2ad6eeefb2b6b1d9d
- Siemens Global. (2022). Code of Conduct | Sustainability in the Supply Chain. https://new.siemens.com/global/en/company/about/corporate-functions/supply-chain-management/sustainability-in-the-supply-chain/code-of-conduct.html73
- Siemens. (2020). Sustainable Supply Chain. https://new.siemens.com/global/en/company/sustainability/sustainablesupplychain.html
- Anwalt für Umwelt & Menschenrechte. (2021). New company, outdated business model: Siemens Energy fails on climate and human rights. https://www.urgewald.org/en/medien/new-company-outdated-business-model-siemens-energy-fails-climate-and-human-rights-0
- Business & Human Rights Resource Centre. (2022). Letter to Siemens regarding recent involvement with Minskenergo and TEC-5 despite alleged ongoing labour rights violations & environmental risks. https://www.business-humanrights.org/en/latest-news/letter-to-siemens-regarding-recent-involvement-with-minskenergo-and-tec-5-despite-alleged-ongoing-labour-rights-violations-environmental-risks/
- Amazon Watch.(2015, January 27). Siemens Linked to Major Rights Abuses Across Americas.
- https://amazonwatch.org/news/2015/0127-siemens-linked-to-major-rights-abuses-across-americas Einführung. (2022). Bkms-System.net. https://www.bkms-system.net/bkwebanon/report/clientInfo?cin=bkms&c=-1&language=ger
- Stihl. (2019). Quem Somos. https://www.stihl.com.br/quem-somos.aspx
- Stihl. (2019). STIHL celebra 45 anos de atuação no Brasil com inauguração de prédio de Pesquisa e Desenvolvimento. https://www.stihl.com.br/stihl-celebra-45-anos-de-atuao-no-brasil-com-inaugurao-de-prdio-de-pesquisa-e-de.aspx#:~:text=Em%201973%2C%20a%20empresa%20inaugurou,de%20autoridades%20lo
- cais%20e%20federais
- Stihl. (2019). Código de Ética e Conduta. https://www.stihl.com.br/codigo-de-etica-e-conduta.aspx
- Stihl. (2014). Canal de Ética STIHL. https://ethicspeakup.com.br/canaldeeticastihl/
- Stihl. Código de Ética e Conduta para Parceiros Comerciais STIHL.
- http://crm.stihl.com.br/fornecedores/C%C3%B3digo%20de%20Etica%20e%20Conduta%20para%20Parceiros%20Comerciais%20STIHL.pdf_gl=1*cbo80x*_ga*NDQxNzg1MzgxLjE2NjExOTYzODE.*_ga_G8ZD67Y14Z*MTY2MTM2NzcwNC4xLjEuMTY2MTM2Nzg5My40NC4wLjA.&_ga=2.178647332. 1876704040.1661367540-441785381.166119638
- Stihl. (2022). Code of conduct for suppliers. https://www.stihl-tirol.com/p/media/download/at-tirol/Code_of_Conduct_for_Suppliers_2022.pdf
- Carlier, M. (2022). Volkswagen Group – Statistics & Facts. Statista. https://www.statista.com/topics/1574/volkswagen/
- Guimarães, G. (2020, 19 de agosto). Volkswagen pretende dispensar pelo menos 5 mil empregados no Brasil. AutoIndústria. https://www.autoindustria.com.br/2020/08/19/volkswagen-pretende-dispensar-pelo-menos-5-milempregados-no-brasil/
- Ministério Público do Trabalho. (2015). MPT investiga violações de direitos humanos de
- trabalhadores da Volkswagen durante ditadura. MPT-SP.
- https://www.prt2.mpt.mp.br/354-mpt-investiga-violacoes-de-direitos-humanos-de-trabalhadores-da-volkswagen-durante-ditadura74
- Redação Automotive Business. (2021, 26 de fevereiro). Grupo Volkswagen volta a integrar Pacto Global das Nações Unidas. Automotive Business. https://www.automotivebusiness.com.br/pt/posts/noticias/grupo-volkswagen-volta-a-integrar-pacto-global-das-nacoes-unidas/
- Reuters. (2022, 17 de fevereiro). Empregados da Volkswagen que estavam com contratos
- suspensos voltam em março. G1.
- https://g1.globo.com/economia/noticia/2022/02/17/empregados-da-volkswagen-que-estavam-com-contratos-suspensos-voltam-em-marco.ghtml
- Volkswagen Aktiengesellschaft. (2017, 10 de maio) Responsibility and Change. Sustainability
- Report 2016. https://www.volkswagenag.com/presence/nachhaltigkeit/documents/sustainability-report/2016/VW_Sustainability-Report_2016_EN.pdf
- Volkswagen Aktiengesellschaft. (2022). “Business and Human Rights in the Volkswagen Group.
- Volkswagenag.com. https://www.volkswagenag.com/en/group/compliance-and-risk-management/business-and-human-rights.html
- Volkswagen do Brasil. (2021) Governança Corporativa. https://www.vw.com.br/pt/volkswagen/Responsabilidade-Corporativa/governanca-corporativa.html
- Volkswagen do Brasil. (2021). https://www.vw.com.br/pt/volkswagen/volkswagen-do-brasil.html
- Volkswagen do Brasil. (2022). Código de Conduta. https://www.vw.com.br/pt/volkswagen/Responsabilidade-Corporativa/governanca-corporativa.html
- Volkswagen Newsroom. (2022). VW do Brasil comemora 25 anos da certificação corporativa da ISO 9001. VW Newsroom. https://www.vwnews.com.br/news/1222
- Volkswagen. (2022). Estratégia e Gestão - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/estrategia-e-gestao/#EG-sustentabilidade
- Volkswagen. (2022). Home - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/
- Volkswagen. (2022). Nossa Imagem - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/nossa-imagem/#NI-canais
- Volkswagen. (2022). Nossos Fornecedores - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/nossos-fornecedores/
- Allianz. (2018). Código de Ética e Conduta. https://www.allianz.com.br/content/dam/onemarketing/iberolatam/allianzbr/documents/compliance/AZ-1728-02-Codigo-de-conduta-e-etica-14122018.pdf
- Allianz. (2020). Respecting human rights. Allianz.com. https://www.allianz.com/en/sustainability/ratings/business/human-rights.html
- Allianz. (2021). GRI Content Index. https://www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/responsibility/2021/GRI_Index.pdf
- Allianz. (2021). Allianz tops Dow Jones Sustainability Index 2021 as leading sustainable insurer.
- Allianz.com.75 https://www.allianz.com/en/press/news/commitment/environment/211115_Allianz-tops-DJSI-2021-as-leading-sustainable-insurer.html
- Allianz Brasil. (2021). Conheça-nos melhor. Allianz Brasil. https://www.allianz.com.br/sobre-allianz/conheca.html#tabpar_5134_1Tab
- Allianz Group. (2021). Allianz Group Sustainability Report. https://www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/sustainability/documents/Allianz_Group_Sustainability_Report_2021-web.pdf
- Allianz Group. (2022). Vendor Code of Conduct. https://www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/sustainability/AllianzVendorCodeofConduct.pdf
- Principles for Responsible Investiment. (2021). Allianz SE. PRI. https://www.unpri.org/signatory-directory/allianz-se/842.article
- Revista Apólice. (2015, 24 de novembro). Allianz recebe certificação ISO 9001. Revista Apólice. https://www.revistaapolice.com.br/2015/11/allianz-recebe-certificacao-iso-9001/
- jobs. (2022). Como é trabalhar na empresa Procter & Gamble. 99jobs.com.
- https://www.99jobs.com/procter-gamble#:~:text=Emprega%20atualmente%20pouco%20mais%20de,marcas%20globais%20no%20mercado%20brasileiro
- D Alessandro, W. (2012). Corporate Register Expert Reviews. Corporateregister.com.
- https://www.corporateregister.com/reviews/item/?n=139
- Procter & Gamble. (n.d.) GRI Index. Recuperado em 24 de agosto de 2022, https://us.pg.com/2020_GRI_Index
- Procter & Gamble Brasil (2021). Human Rights Policy Statement.
- https://s1.q4cdn.com/695946674/files/doc_downloads/esg/social/Human-Rights-Policy-Statement.pdf/
- Procter & Gamble Brasil. (2021). Citzenship Report. Recuperado em 24 de agosto de 2022, https://br.pg.com/2021_Citizenship_Report.pdf
- Procter & Gamble Brasil. (2021). Relatório de ética e conformidade. Pg.com. https://br.pg.com/politicas-e-praticas/relatorio-de-etica-e-conformidade/
- Procter & Gamble Brasil. (2021). Relatórios de sustentabilidade. Pg.com.
- https://br.pg.com/relatorios-de-sustentabilidade-da-pg/
- Procter & Gamble Portugal. (2021). Declaração de Direitos Humanos da P&G. Pg.com.
- https://pt.pg.com/politicas-e-praticas/declaracao-de-direitos-humanos/
- Procter & Gamble Supplier. (2022). Responsible Sourcing Expectations. Pgsupplier.com.
- https://pgsupplier.com/supplier-citizenship/responsible-sourcing-expectations
- Procter & Gamble. (2022). Ethics and Corporate Responsibility. Pg.com.
- https://us.pg.com/ethics-and-corporate-responsibility/?utm_source=Citizenship_Report&utm_medium=pdf&utm_campaign=PG_2021_Citizenship_Repor)
- UN Global Compact. (2015). Our Participants. Unglobalcompact.org.
- https://www.unglobalcompact.org/what-is-gc/participants/search?utf8=%E2%9C%93&search%5Bkeywords%5D=Procter+%26+Gamble+Germany+GmbH+%26+Co+Operations+oHG&button=&search%5Bper_page%5D=10&search%5Bsort_field%5D=&search%5Bsort_direction%5D=asc76
- Mapa de Conflitos. (2018, 3 de outubro). MA - Pólo siderúrgico e industrial na Ilha de São Luis -imbróglio envolve grandes empresas, Estado e Comunidades Tradicionais - Mapa de Conflitos
- Envolvendo Injustiça Ambiental e Saúde no Brasil. Mapa de Conflitos Envolvendo Injustiça
- Ambiental E Saúde No Brasil. https://mapadeconflitos.ensp.fiocruz.br/conflito/ma-polo-siderurgico-e-industrial-na-ilha-de-sao-luis-imbroglio-envolve-grandes-empresas-estado-e-comunidades-tradicionais/
- Principles for Responsible Investiment. (n.d.). ThyssenKrupp. PRI. https://collaborate.unpri.org/company/32606
- ThyssenKrupp. (2013). Relatório de auditoria. https://www.thyssenkrupp-brazil.com/empresa/compliance/relatorio-de-auditoria
- ThyssenKrupp. (2019). Estratégias e metas. https://www.thyssenkrupp-brazil.com/empresa/sustentabilidade/estrategias-e-metas
- ThyssenKrupp. (2020). Thyssenkrupp na América do Sul. https://www.thyssenkrupp-brazil.com/empresa
- ThyssenKrupp. (2021). Supplier Code of Conduct. https://d2zo35mdb530wx.cloudfront.net/_binary/UCPthyssenkruppAG/en/company/prprocureme/for-suppliers/purchase-downloads.html/link-Supplier-Code-of-Conduct-2021-en.pdf
- ThyssenKrupp. (2021). ThyssenKrupp Annual Report 2020/2021. https://d2zo35mdb530wx.cloudfront.net/_binary/UCPthyssenkruppAG/52d87dd5-0ee6-46f7 bc54-e6263683bbb9/thyssenkrupp-GB-en-2020-2021-Web.pdf
- ThyssenKrupp. (2022). Code of Conduct. https://d2zo35mdb530wx.cloudfront.net/_binary/UCPthyssenkruppRHQBrazil/empresa/compliance/codigo-de-conduta/link-po-co-cpl-0332-v03-bra_code_of_conduct-neu_final.pdf
- ThyssenKrupp. (2022). Código de conduta. https://www.thyssenkrupp-brazil.com/empresa/compliance/codigo-de-conduta
- ThyssenKrupp. (2022). Human Rights. https://www.thyssenkrupp.com/en/company/sustainability/human-rights
- ThyssenKrupp. (2022). Linhas diretas de denúncia. https://www.thyssenkrupp-brazil.com/empresa/compliance/linhas-diretas-de-denuncia
- ThyssenKrupp. (2022). Relatórios integrados. https://www.thyssenkrupp-brazil.com/empresa/sustentabilidade/relatorios-integrados
- Beiersdorf. (2021). Our Human Rights Engagement. https://www.beiersdorf.com/sustainability/society/employees-along-our-entire-value-chain/human-rights-engagement
- Beiersdorf. (2021). Women in Leadership Positions. https://www.beiersdorf.com/sustainability/society/employees-along-our-entire-value-chain/diversity/women-in-leadership-position
- Beiersdorf. (2021). Code of Conduct. https://www.beiersdorf.com/investor-relations/compliance/code-of-conduct
- Beiersdorf. (2021). Combined Management Report. Non-financial Statement 2021. https://www.beiersdorf.com/~/media/Beiersdorf/sustainability/reporting/sustainable-reporting/2022/Beiersdorf-NFE-EN-2021.pdf77
- Beiersdorf. (2021). Fulfilling Our Responsibility in The Supply Chain. https://www.beiersdorf.com/sustainability/society/employees-along-our-entire-value-chain/responsibility-in-the-supply-chain
- Beiersdorf. (2021). GRI Content Index 2021. https://www.beiersdorf.com/~/media/Beiersdorf/sustainability/reporting/sustainability-review/2022/Beiersdorf-GRI-content-index-2021.pdf
- Beiersdorf. (2021). Non-financial Statement 2021. https://www.beiersdorf.com/sustainability/reporting/downloads
- Beiersdorf. (2021). Speak up. We care. – Incident Reporting Platform. https://www.beiersdorf.com/investor-relations/compliance/incident-reporting-platform
- Beiersdorf. (2021). Sustainability Reporting. https://www.beiersdorf.com/sustainability/reporting/sustainability-reporting
- Unilever. (n. d.). História Unilever Brasil. Nossa empresa. https://www.unilever.com.br/our-company/historia-unilever-brasil/.
- Unilever. (2020). Human rights report. https://assets.unilever.com/files/92ui5egz/production/0ead3d5a36007724459bb1acbf437a190cfc2e42.pdf/unilever-human-rights-report-2020.pdf.
- Unilever. (n.d.). Strategy and goals. Respect human rights. https://www.unilever.com/planet-and-society/respect-human-rights/strategy-and-goals/.
- Unilever. (n. d.) Unilever's Human Rights Policy. https://www.unilever.com/files/origin/5f6c882f754ec881ee1fb2a102eee30b7e6d9e5b.pdf/Human%20rights%20policy.pdf.
- Unilever. (n. d.). Human rights in our value chain. Respect human rights.m https://www.unilever.com/planet-and-society/respect-human-rights/human-rights-in-ourvalue-chain/.
- Unilever. (n. d.). Scope and boundaries of reporting. Sustainability reporting centre. https://www.unilever.com/planet-and-society/sustainability-reporting-centre/scope-and-boundaries-of-reporting/.
- Unilever. (n. d.). Our eco-efficiency reporting. Sustainability reporting centre. https://www.unilever.com/planet-and-society/sustainability-reporting-centre/our-eco-efficiency-reporting/.
- Unilever. (n. d.). Sustainability performance data. Sustainability reporting centre.https://www.unilever.com/planet-and-society/sustainability-reporting-centre/sustainability-performance-data/.
- Unilever. (n. d.). Sustainability reporting centre. Planet & Society. https://www.unilever.com/planet-and-society/sustainability-reporting-centre/.
- Unilever (2021). Human Rights Progress Report. https://www.unilever.com/files/cefcd733-4f03-4cc3-b30a-a5bb5242d3c6/unilever-human-rights-progress-report-2021.pdf.
- Unilever. (n. d.). Práticas setoriais. Governos e instituições. https://www.unilever.com.br/our-company/governos-e-instituicoes/praticas-setoriais. 78
- Unilever. (n. d.). Promoting safety for women. Respect human rights. https://www.unilever.com/planet-and-society/respect-human-rights/promoting-safety-for-women/.
- Mersie, A. (2022, 23 de agosto). Kenyan group sues UK government over what it calls colonial-eraland theft. Reuters.https://www.reuters.com/world/africa/kenyan-group-sues-uk-government-over-what-it-calls-colonial-era-land-theft-2022-08-23/.
- New deforestation revealed as Indonesian minister arrives in EU to defend palm oil industry.
- (2022). Greenpeace International. https://www.greenpeace.org/international/press-release/16194/new-deforestation-revealed-as-indonesian-minister-arrives-in-eu-to-defend-palm-oil-industry/
- Ferrero. (n. d.). FERRERO DO BRASIL: HISTÓRIA. O GRUPO. https://www.ferrero.com.br/ferrero-do-brasil/ferrero-do-brasil.
- Ferrero. (n. d). Principais números. O grupo. https://www.ferrero.com.br/principais-numeros/fc-3657.
- Ferrero. (2019). Para o melhor. https://s3-eu-west-1.amazonaws.com/ferrero-static/globalcms/documenti/3976.pdf.
- Ferrero. (n. d.). Respeitar e promover os direitos humanos. Responsabilidade social. https://www.ferrero.com.br/politica-de-direitos-humanos/fc-5291.
- Ferrero. (2019). Ferrero's human rights policy statement. https://s3-eu-west-1.amazonaws.com/ferrero-static-qa/globalcms/documenti/2751.pdf.
- Ferrero. (2012). Code of business conduct. https://s3-eu-west-1.amazonaws.com/ferrero-static/globalcms/documenti/3383.pdf.
- Ferrero. (n. d.). Código de ética. Responsabilidade Social. https://www.ferrero.com.br/codigo-de-etica/codigo-etica.
- Ferrero. (n. d.) Publicidade e princípios de marketing da Ferrero. https://www.ferrero.com.br/publicidade-e-principios-de-marketing-da-ferrero/politicas-comunicacao. Não disponível.
- Ferrero se desculpa após envenenamento de crianças com Kinder e retira 3 mil toneladas de
- produtos do mercado. (2022). Uol. https://www.uol.com.br/nossa/noticias/rfi/2022/05/27/ferrero-se-desculpa-apos-envenenamentode-criancas-com-kinder-e-retira-3-mil-toneladas-de-produtos-do-mercado.htm
- Bosch. (n. d). Bosch no Brasil. Nossa empresa. https://www.bosch.com.br/nossa-empresa/bosch-no-brasil/.
- United Nations. (n. d). See who's involved. United Nations Global Compact. https://www.unglobalcompact.org/what-is-gc/participants/search?utf8=✓&search%5Bkeywords%5D=bosch&button=&search%5Bper_page%5D=10&search%5Bsort_field%5D=&search%5Bsort_direction%5D=asc.
- Bosch. (n. d). Code of Conduct for Business Partners. https://assets.bosch.com/media/global/sustainability/strategy/values_and_responsibility/code-ofconduct-for-business-partners.pdf. Indisponível.
- Bosch. (n. d.). More sustainability in supply chains – worldwide. Sustainability. https://www.bosch.com/sustainability/sustainable-supply-chains/.79
- Bosch. (n. d.). Comprehensive sustainability strategy and consistent compliance. Sustainability. https://www.bosch.com/sustainability/responsibility/.
- Bosch. (2021). Sustainability report. https://assets.bosch.com/media/global/sustainability/reporting_and_data/2021/bosch-sustainability-report-2021.pdf.
- Russian invasion of Ukraine: What companies have to say about their human rights due diligence. (2022). Business & Human Rights Research Centre. https://www.business-humanrights.org/en/latest-news/russian-invasion-of-ukraine-what-companies-have-to-say-about-their-human-rights-due-diligence/.
- Bosch. (n. d.). Igualdade de gênero. Sustainability. https://www.bosch.com.br/noticias-e-historias/sustentabilidade/igualdade-de-genero/.
- Bosch. (n. d.). Sustentabilidade: mudar atitudes nos conecta com uma vida melhor.
- Sustentabilidade. https://www.bosch.com.br/noticias-e-historias/sustentabilidade/.
- Bayer. (n. d.). História. https://www.bayer.com.br/pt/historia-2016-2018. Indisponível.
- Bayer. (2017). Relatório de responsabilidade socioambiental. https://www.bayer.com.br/sites/bayer_com_br/files/relatorio-responsabilidade-socioambiental-2017.pdf. Indisponível.
- Bayer. (2022). Direitos humanos. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/direitos-humanos
- Bayer. (2022). Human rights. Sustainability. https://www.bayer.com/en/sustainability/human-rights
- Bayer. (2022). Compromisso global de sustentabilidade. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/compromisso-global-de-sustentabilidade.
- Bayer. (2019). Política de conformidade corporativa. https://www.bayer.com.br/sites/bayer_com_br/files/manual-compliance-port-intranet-final.pdf?version=2.
- Bayer. (n. d). Human rights policy. https://www.bayer.com/en/sustainability/bayer-human-rights-policy. Indisponível.
- Bayer. (2019). Supplier Code of Conduct. https://www.bayer.com/en/procurement/supplier-code-of-conduct.
- Bayer. (2019). Código de Conduta dos Fornecedores. https://www.bayer.com/sites/default/files/Bayer_Supplier-code-of-conduct-PT.pdf.
- Bayer. (2021). Sustainability report. https://www.bayer.com/sites/default/files/2022-03/Bayer-Sustainability-Report-2021.pdf.
- Bayer. (2021). Annual Report. https://www.bayer.com/sites/default/files/2022-03/Bayer-Annual-Report-2021.pdf.
- Bayer. (2017). Relatório de responsabilidade socioambiental. https://www.bayer.com.br/sites/bayer_com_br/files/relatorio-responsabilidade-socioambiental-2017.pdf.
- Cranston, C., Ramos, R. D., Esteban, A. G., Patz, C., Gualandi, S., Sherazi, R. & Saller, C. (n. d.). What if? European Coalition for Corporate Justice. https://www.antislavery.org/wp-content/uploads/2020/09/ASI_ECCJ_Report_FINAL.pdf.80
- Fueling destruction in Latin America. (2008). Business & Human Rights Research Centre. https://www.business-humanrights.org/en/latest-news/pdf-fuelling-destruction-in-latin-america/.
- Bayer. (n. d.) Ações ambientais no Brasil. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/acoes-socioambientais-no-brasil. Indisponível.
- Allegations of pharmaceutical group's planned opposition to So. Africa reforms to increase access to medicines. (2014). Business & Human Rights Research Centre. https://www.business-humanrights.org/pt/últimas-not%C3%ADcias/allegations-of-pharmaceuticalgroups-planned-opposition-to-so-africa-reforms-to-increase-access-to-medicines/.
- Boehringer Ingelheim. (n. d.). With Integrity and Passion: Our Code of Conduct. https://www.boehringer-ingelheim.ca/sites/ca/files/bi_coc_internet_brochure_en_final_accessible.pdf
- Saraiva, J. (2022, 30 de maio). "Cultura do ‘missão dada, missão cumprida’ não favorece a
- inovação", diz CEO da Boehringer Ingelheim Brasil. Valor Econômico.
- https://valor.globo.com/carreira/noticia/2022/05/30/trabalhar-realmente-por-um-proposito-e-possivel-diz-ceo-sembarreira.ghtml. Indisponível.
- Boehringer Ingelheim. (n. d.). More Potential: For Communities & Our People. About Us. https://www.boehringer-ingelheim.com/sustainable-development/more-potential.
- Boehringer Ingelheim. (n. d.). Speak-up. About Us. https://www.boehringer-ingelheim.com/about-us/values/speak-up. Indisponível.
- Boehringer Ingelheim. (n. d.). Commitment. Sustainable development. https://www.boehringer-ingelheim.com/sustainable-development/commitment. Indisponível.
- Boehringer Ingelheim. (2021). Annual report. https://annualreport.boehringer-ingelheim.com/2021/downloads/en/BOE_AR21_Financial-Report_EN.pdf
- Boehringer Ingelheim. (2020). The Supplier Code of Conduct. https://www.boehringeringelheim.com/sites/default/files/Corporate_Profile/code_of_conduct_corporate_profile/supplier_code_of_conduct_2020_EN.pdf
- Allegations of pharmaceutical group's planned opposition to So. Africa reforms to increase access to medicines. (2014). Business & Human Rights Research Centre. https://www.business-humanrights.org/pt/últimas-not%C3%ADcias/allegations-of-pharmaceuticalgroups-planned-opposition-to-so-africa-reforms-to-increase-access-to-medicines/.