Vol. 6 Núm. 2 (2022): Actividades extractivas, minería y Derechos Humanos
Cuadernos de Investigación - Homa

The Supply Chain Due Diligence Act (LKSG) in Brazil: an empirical analysis

Manoela Carneiro Roland
Universidade Federal de Juiz de Fora
Biografía

Publicado 2023-08-09

Palabras clave

  • Lei Alemã de Devida Diligência,
  • Direitos Humanos e Empresas,
  • Devida Diligência,
  • Violações de Direitos Humanos

Cómo citar

Roland, M. C., Oliveira Soares, A., Galeb, A. C., Fernandes Maso , T., Fernandes Maso , T., Sena, A. L. . L., Marcondes de Souza Figueiredo, A. L., Martins de Araújo, A., Peres de Souza, L., Cezário Tostes Tito, L., Mota Oliveira, M. E., Padovani Silva Pires, D., Tostes Machado, S. ., & Lara Reis, A. C. . (2023). The Supply Chain Due Diligence Act (LKSG) in Brazil: an empirical analysis. Homa Publica - Revista Internacional De Derechos Humanos Y Empresas, 6(2), e:105. Recuperado a partir de https://periodicos.ufjf.br/index.php/HOMA/article/view/41808

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

Los datos de descargas todavía no están disponibles.

Citas

  1. Continental Pneus. (2020). Notas legais. https://www.conti.com.br/pneus-de-passeio/notas-legais
  2. 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
  3. Continental Pneus. (2021). Turn Change Into Opportunity - Embrace Sustainability. Integrated
  4. 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
  5. 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
  6. 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
  7. 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
  8. Continental. (2022). Memberships and Initiatives. https://www.continental.com/en/sustainability/sustainable-corporate-governance/memberships-and-initiatives/
  9. Continental. (2021). Respecting Human Rights. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/respecting-human-rights/
  10. Continental. (2021). Sustainable Investments. Continental AG.
  11. https://www.continental.com/en/investors/about-us/sustainable-investments/
  12. Continental. (2021). Environmental Strategy. Continental AG.
  13. https://www.continental.com/en/sustainability/environment/environmental-strategy/
  14. Continental. (2021). Responsible value chain. Continental AG. https://www.continental.com/en/sustainability/sustainability-framework/responsible-value-chain/
  15. Continental. (2021).Business Partner. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/business-partner/
  16. Continental. (2022).Organization and Management. Continental AG. https://www.continental.com/en/sustainability/sustainable-corporate-governance/organization-and-management/71
  17. 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/
  18. 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/
  19. LinkedIn. (2022). Mercedes-Benz Caminhões e Ônibus. https://www.linkedin.com/company/mercedes-benz-caminh%C3%B5es/about/
  20. Daimler. (2021). Princípios de Responsabilidade Social e Direitos Humanos. Daimler AG.
  21. https://group.mercedes-benz.com/dokumente/nachhaltigkeit/gesellschaft/daimler-principles-of-social-responsibility-and-human-rights-pt-20211124.pdf
  22. Mercedes-Benz Group. (2020). Our Commitment to Human Rights. https://group.mercedes-benz.com/sustainability/human-rights/
  23. Mercedes-Benz. (2022). Código de Integridade. https://www2.mercedes-benz.com.br/passengercars/the-brand/integrity-code/stage.module.html
  24. Mercedes-Benz Group. (2021). Sustainability Report 2021. https://group.mercedes-benz.com/documents/sustainability/other/mercedes-benz-sustainability-report-2021.pdf
  25. Mercedes-Benz Supplier Portal. (2022). Sustainability management in the supply chain. https://supplier.mercedes-benz.com/portal/sustainability
  26. Mercedes-Benz Group. (2020). The Mercedes-Benz Human Rights Respect System. https://group.mercedes-benz.com/sustainability/human-rights/hrrs/
  27. Mercedes-Benz Group. (2022). Human rights in the supply chain. https://group.mercedes-benz.com/sustainability/human-rights/supply-chain/
  28. Borges, B. (2014, September 8). Mais de 80 empresas colaboraram com a ditadura militar no Brasil.
  29. El País Brasil. https://brasil.elpais.com/brasil/2014/09/08/politica/1410204895_124898.html
  30. UOL. (2018, May 2). Mercedes-Benz investiga fornecedores após denúncia de trabalho infantil.
  31. https://www.uol.com.br/carros/noticias/redacao/2018/05/02/mercedes-benz-investiga-fornecedores-apos-denuncia-de-trabalho-infantil.htm?cmpid=copiaecola
  32. 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
  33. C&A. Sobre a C&A. https://www.cea.com.br/Institucional/Conheca-a-CEA#historia
  34. C&A. (2018). Relatório Global de Sustentabilidade 2018. As estruturas globais fornecem uma
  35. bússola sobre sustentabilidade. https://sustainability.c-and-a.com/pt/pt/sustainability-report/2018/nossa-abordagem/como-reportamos/iniciativas-globais/
  36. OECD Guidelines for Multinational Enterprises. (2013). C&A Moda Ltda and individual.
  37. https://mneguidelines.oecd.org/database/instances/br0022.htm72
  38. C&A. (2021). Relatório anual 2021. https://sustentabilidade.cea.com.br/pt-br/Documents/C%26A_RA_2021_Port_11.pdf
  39. C&A. (2015). Fornecedores. https://www.cea.com.br/Institucional/Fornecedores
  40. 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
  41. C&A. (2020). Estatuto, Políticas e Regimentos. https://ri.cea.com.br/governanca-corporativa/estatuto-politicas-e-regimentos/
  42. OIT. (2017, May 2). OIT fecha parceria com setor têxtil de São Paulo para promover trabalho
  43. decente. https://www.ilo.org/brasilia/noticias/WCMS_552340/lang--pt/index.htm
  44. C&A. (2019). Relatório de Sustentabilidade. https://sustentabilidade.cea.com.br/pt-br/Paginas/relatoriosustentabilidade.aspx
  45. 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
  46. O Tempo. (2014, May 14). C&A é condenada por trabalho análogo ao escravo em Goiás.
  47. https://www.otempo.com.br/economia/c-a-e-condenada-por-trabalho-analogo-ao-escravo-em-goias-1.844542
  48. 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
  49. LinkedIn. (2022). Siemens. https://www.linkedin.com/company/siemens/about/
  50. 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
  51. 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
  52. 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
  53. Siemens. (2020). Human rights. https://new.siemens.com/global/en/company/sustainability/humanrights.html
  54. 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
  55. 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
  56. Siemens. (2020). Sustainable Supply Chain. https://new.siemens.com/global/en/company/sustainability/sustainablesupplychain.html
  57. 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
  58. 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/
  59. Amazon Watch.(2015, January 27). Siemens Linked to Major Rights Abuses Across Americas.
  60. 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
  61. Stihl. (2019). Quem Somos. https://www.stihl.com.br/quem-somos.aspx
  62. 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
  63. cais%20e%20federais
  64. Stihl. (2019). Código de Ética e Conduta. https://www.stihl.com.br/codigo-de-etica-e-conduta.aspx
  65. Stihl. (2014). Canal de Ética STIHL. https://ethicspeakup.com.br/canaldeeticastihl/
  66. Stihl. Código de Ética e Conduta para Parceiros Comerciais STIHL.
  67. 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
  68. Stihl. (2022). Code of conduct for suppliers. https://www.stihl-tirol.com/p/media/download/at-tirol/Code_of_Conduct_for_Suppliers_2022.pdf
  69. Carlier, M. (2022). Volkswagen Group – Statistics & Facts. Statista. https://www.statista.com/topics/1574/volkswagen/
  70. 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/
  71. Ministério Público do Trabalho. (2015). MPT investiga violações de direitos humanos de
  72. trabalhadores da Volkswagen durante ditadura. MPT-SP.
  73. https://www.prt2.mpt.mp.br/354-mpt-investiga-violacoes-de-direitos-humanos-de-trabalhadores-da-volkswagen-durante-ditadura74
  74. 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/
  75. Reuters. (2022, 17 de fevereiro). Empregados da Volkswagen que estavam com contratos
  76. suspensos voltam em março. G1.
  77. https://g1.globo.com/economia/noticia/2022/02/17/empregados-da-volkswagen-que-estavam-com-contratos-suspensos-voltam-em-marco.ghtml
  78. Volkswagen Aktiengesellschaft. (2017, 10 de maio) Responsibility and Change. Sustainability
  79. Report 2016. https://www.volkswagenag.com/presence/nachhaltigkeit/documents/sustainability-report/2016/VW_Sustainability-Report_2016_EN.pdf
  80. Volkswagen Aktiengesellschaft. (2022). “Business and Human Rights in the Volkswagen Group.
  81. Volkswagenag.com. https://www.volkswagenag.com/en/group/compliance-and-risk-management/business-and-human-rights.html
  82. Volkswagen do Brasil. (2021) Governança Corporativa. https://www.vw.com.br/pt/volkswagen/Responsabilidade-Corporativa/governanca-corporativa.html
  83. Volkswagen do Brasil. (2021). https://www.vw.com.br/pt/volkswagen/volkswagen-do-brasil.html
  84. Volkswagen do Brasil. (2022). Código de Conduta. https://www.vw.com.br/pt/volkswagen/Responsabilidade-Corporativa/governanca-corporativa.html
  85. Volkswagen Newsroom. (2022). VW do Brasil comemora 25 anos da certificação corporativa da ISO 9001. VW Newsroom. https://www.vwnews.com.br/news/1222
  86. Volkswagen. (2022). Estratégia e Gestão - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/estrategia-e-gestao/#EG-sustentabilidade
  87. Volkswagen. (2022). Home - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/
  88. Volkswagen. (2022). Nossa Imagem - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/nossa-imagem/#NI-canais
  89. Volkswagen. (2022). Nossos Fornecedores - Anuário Volkswagen. Relatostar. https://www.relatostar.com.br/2021/nossos-fornecedores/
  90. 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
  91. Allianz. (2020). Respecting human rights. Allianz.com. https://www.allianz.com/en/sustainability/ratings/business/human-rights.html
  92. Allianz. (2021). GRI Content Index. https://www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/responsibility/2021/GRI_Index.pdf
  93. Allianz. (2021). Allianz tops Dow Jones Sustainability Index 2021 as leading sustainable insurer.
  94. Allianz.com.75 https://www.allianz.com/en/press/news/commitment/environment/211115_Allianz-tops-DJSI-2021-as-leading-sustainable-insurer.html
  95. Allianz Brasil. (2021). Conheça-nos melhor. Allianz Brasil. https://www.allianz.com.br/sobre-allianz/conheca.html#tabpar_5134_1Tab
  96. 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
  97. Allianz Group. (2022). Vendor Code of Conduct. https://www.allianz.com/content/dam/onemarketing/azcom/Allianz_com/sustainability/AllianzVendorCodeofConduct.pdf
  98. Principles for Responsible Investiment. (2021). Allianz SE. PRI. https://www.unpri.org/signatory-directory/allianz-se/842.article
  99. 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/
  100. jobs. (2022). Como é trabalhar na empresa Procter & Gamble. 99jobs.com.
  101. https://www.99jobs.com/procter-gamble#:~:text=Emprega%20atualmente%20pouco%20mais%20de,marcas%20globais%20no%20mercado%20brasileiro
  102. D Alessandro, W. (2012). Corporate Register Expert Reviews. Corporateregister.com.
  103. https://www.corporateregister.com/reviews/item/?n=139
  104. Procter & Gamble. (n.d.) GRI Index. Recuperado em 24 de agosto de 2022, https://us.pg.com/2020_GRI_Index
  105. Procter & Gamble Brasil (2021). Human Rights Policy Statement.
  106. https://s1.q4cdn.com/695946674/files/doc_downloads/esg/social/Human-Rights-Policy-Statement.pdf/
  107. Procter & Gamble Brasil. (2021). Citzenship Report. Recuperado em 24 de agosto de 2022, https://br.pg.com/2021_Citizenship_Report.pdf
  108. Procter & Gamble Brasil. (2021). Relatório de ética e conformidade. Pg.com. https://br.pg.com/politicas-e-praticas/relatorio-de-etica-e-conformidade/
  109. Procter & Gamble Brasil. (2021). Relatórios de sustentabilidade. Pg.com.
  110. https://br.pg.com/relatorios-de-sustentabilidade-da-pg/
  111. Procter & Gamble Portugal. (2021). Declaração de Direitos Humanos da P&G. Pg.com.
  112. https://pt.pg.com/politicas-e-praticas/declaracao-de-direitos-humanos/
  113. Procter & Gamble Supplier. (2022). Responsible Sourcing Expectations. Pgsupplier.com.
  114. https://pgsupplier.com/supplier-citizenship/responsible-sourcing-expectations
  115. Procter & Gamble. (2022). Ethics and Corporate Responsibility. Pg.com.
  116. https://us.pg.com/ethics-and-corporate-responsibility/?utm_source=Citizenship_Report&utm_medium=pdf&utm_campaign=PG_2021_Citizenship_Repor)
  117. UN Global Compact. (2015). Our Participants. Unglobalcompact.org.
  118. 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
  119. 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
  120. Envolvendo Injustiça Ambiental e Saúde no Brasil. Mapa de Conflitos Envolvendo Injustiça
  121. 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/
  122. Principles for Responsible Investiment. (n.d.). ThyssenKrupp. PRI. https://collaborate.unpri.org/company/32606
  123. ThyssenKrupp. (2013). Relatório de auditoria. https://www.thyssenkrupp-brazil.com/empresa/compliance/relatorio-de-auditoria
  124. ThyssenKrupp. (2019). Estratégias e metas. https://www.thyssenkrupp-brazil.com/empresa/sustentabilidade/estrategias-e-metas
  125. ThyssenKrupp. (2020). Thyssenkrupp na América do Sul. https://www.thyssenkrupp-brazil.com/empresa
  126. 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
  127. 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
  128. 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
  129. ThyssenKrupp. (2022). Código de conduta. https://www.thyssenkrupp-brazil.com/empresa/compliance/codigo-de-conduta
  130. ThyssenKrupp. (2022). Human Rights. https://www.thyssenkrupp.com/en/company/sustainability/human-rights
  131. ThyssenKrupp. (2022). Linhas diretas de denúncia. https://www.thyssenkrupp-brazil.com/empresa/compliance/linhas-diretas-de-denuncia
  132. ThyssenKrupp. (2022). Relatórios integrados. https://www.thyssenkrupp-brazil.com/empresa/sustentabilidade/relatorios-integrados
  133. Beiersdorf. (2021). Our Human Rights Engagement. https://www.beiersdorf.com/sustainability/society/employees-along-our-entire-value-chain/human-rights-engagement
  134. Beiersdorf. (2021). Women in Leadership Positions. https://www.beiersdorf.com/sustainability/society/employees-along-our-entire-value-chain/diversity/women-in-leadership-position
  135. Beiersdorf. (2021). Code of Conduct. https://www.beiersdorf.com/investor-relations/compliance/code-of-conduct
  136. 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
  137. 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
  138. Beiersdorf. (2021). GRI Content Index 2021. https://www.beiersdorf.com/~/media/Beiersdorf/sustainability/reporting/sustainability-review/2022/Beiersdorf-GRI-content-index-2021.pdf
  139. Beiersdorf. (2021). Non-financial Statement 2021. https://www.beiersdorf.com/sustainability/reporting/downloads
  140. Beiersdorf. (2021). Speak up. We care. – Incident Reporting Platform. https://www.beiersdorf.com/investor-relations/compliance/incident-reporting-platform
  141. Beiersdorf. (2021). Sustainability Reporting. https://www.beiersdorf.com/sustainability/reporting/sustainability-reporting
  142. Unilever. (n. d.). História Unilever Brasil. Nossa empresa. https://www.unilever.com.br/our-company/historia-unilever-brasil/.
  143. Unilever. (2020). Human rights report. https://assets.unilever.com/files/92ui5egz/production/0ead3d5a36007724459bb1acbf437a190cfc2e42.pdf/unilever-human-rights-report-2020.pdf.
  144. Unilever. (n.d.). Strategy and goals. Respect human rights. https://www.unilever.com/planet-and-society/respect-human-rights/strategy-and-goals/.
  145. Unilever. (n. d.) Unilever's Human Rights Policy. https://www.unilever.com/files/origin/5f6c882f754ec881ee1fb2a102eee30b7e6d9e5b.pdf/Human%20rights%20policy.pdf.
  146. 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/.
  147. 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/.
  148. Unilever. (n. d.). Our eco-efficiency reporting. Sustainability reporting centre. https://www.unilever.com/planet-and-society/sustainability-reporting-centre/our-eco-efficiency-reporting/.
  149. Unilever. (n. d.). Sustainability performance data. Sustainability reporting centre.https://www.unilever.com/planet-and-society/sustainability-reporting-centre/sustainability-performance-data/.
  150. Unilever. (n. d.). Sustainability reporting centre. Planet & Society. https://www.unilever.com/planet-and-society/sustainability-reporting-centre/.
  151. Unilever (2021). Human Rights Progress Report. https://www.unilever.com/files/cefcd733-4f03-4cc3-b30a-a5bb5242d3c6/unilever-human-rights-progress-report-2021.pdf.
  152. Unilever. (n. d.). Práticas setoriais. Governos e instituições. https://www.unilever.com.br/our-company/governos-e-instituicoes/praticas-setoriais. 78
  153. Unilever. (n. d.). Promoting safety for women. Respect human rights. https://www.unilever.com/planet-and-society/respect-human-rights/promoting-safety-for-women/.
  154. 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/.
  155. New deforestation revealed as Indonesian minister arrives in EU to defend palm oil industry.
  156. (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/
  157. Ferrero. (n. d.). FERRERO DO BRASIL: HISTÓRIA. O GRUPO. https://www.ferrero.com.br/ferrero-do-brasil/ferrero-do-brasil.
  158. Ferrero. (n. d). Principais números. O grupo. https://www.ferrero.com.br/principais-numeros/fc-3657.
  159. Ferrero. (2019). Para o melhor. https://s3-eu-west-1.amazonaws.com/ferrero-static/globalcms/documenti/3976.pdf.
  160. Ferrero. (n. d.). Respeitar e promover os direitos humanos. Responsabilidade social. https://www.ferrero.com.br/politica-de-direitos-humanos/fc-5291.
  161. Ferrero. (2019). Ferrero's human rights policy statement. https://s3-eu-west-1.amazonaws.com/ferrero-static-qa/globalcms/documenti/2751.pdf.
  162. Ferrero. (2012). Code of business conduct. https://s3-eu-west-1.amazonaws.com/ferrero-static/globalcms/documenti/3383.pdf.
  163. Ferrero. (n. d.). Código de ética. Responsabilidade Social. https://www.ferrero.com.br/codigo-de-etica/codigo-etica.
  164. 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.
  165. Ferrero se desculpa após envenenamento de crianças com Kinder e retira 3 mil toneladas de
  166. 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
  167. Bosch. (n. d). Bosch no Brasil. Nossa empresa. https://www.bosch.com.br/nossa-empresa/bosch-no-brasil/.
  168. 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.
  169. 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.
  170. Bosch. (n. d.). More sustainability in supply chains – worldwide. Sustainability. https://www.bosch.com/sustainability/sustainable-supply-chains/.79
  171. Bosch. (n. d.). Comprehensive sustainability strategy and consistent compliance. Sustainability. https://www.bosch.com/sustainability/responsibility/.
  172. Bosch. (2021). Sustainability report. https://assets.bosch.com/media/global/sustainability/reporting_and_data/2021/bosch-sustainability-report-2021.pdf.
  173. 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/.
  174. Bosch. (n. d.). Igualdade de gênero. Sustainability. https://www.bosch.com.br/noticias-e-historias/sustentabilidade/igualdade-de-genero/.
  175. Bosch. (n. d.). Sustentabilidade: mudar atitudes nos conecta com uma vida melhor.
  176. Sustentabilidade. https://www.bosch.com.br/noticias-e-historias/sustentabilidade/.
  177. Bayer. (n. d.). História. https://www.bayer.com.br/pt/historia-2016-2018. Indisponível.
  178. Bayer. (2017). Relatório de responsabilidade socioambiental. https://www.bayer.com.br/sites/bayer_com_br/files/relatorio-responsabilidade-socioambiental-2017.pdf. Indisponível.
  179. Bayer. (2022). Direitos humanos. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/direitos-humanos
  180. Bayer. (2022). Human rights. Sustainability. https://www.bayer.com/en/sustainability/human-rights
  181. Bayer. (2022). Compromisso global de sustentabilidade. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/compromisso-global-de-sustentabilidade.
  182. Bayer. (2019). Política de conformidade corporativa. https://www.bayer.com.br/sites/bayer_com_br/files/manual-compliance-port-intranet-final.pdf?version=2.
  183. Bayer. (n. d). Human rights policy. https://www.bayer.com/en/sustainability/bayer-human-rights-policy. Indisponível.
  184. Bayer. (2019). Supplier Code of Conduct. https://www.bayer.com/en/procurement/supplier-code-of-conduct.
  185. Bayer. (2019). Código de Conduta dos Fornecedores. https://www.bayer.com/sites/default/files/Bayer_Supplier-code-of-conduct-PT.pdf.
  186. Bayer. (2021). Sustainability report. https://www.bayer.com/sites/default/files/2022-03/Bayer-Sustainability-Report-2021.pdf.
  187. Bayer. (2021). Annual Report. https://www.bayer.com/sites/default/files/2022-03/Bayer-Annual-Report-2021.pdf.
  188. Bayer. (2017). Relatório de responsabilidade socioambiental. https://www.bayer.com.br/sites/bayer_com_br/files/relatorio-responsabilidade-socioambiental-2017.pdf.
  189. 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
  190. 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/.
  191. Bayer. (n. d.) Ações ambientais no Brasil. Sustentabilidade. https://www.bayer.com.br/pt/sustentabilidade/acoes-socioambientais-no-brasil. Indisponível.
  192. 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/.
  193. 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
  194. Saraiva, J. (2022, 30 de maio). "Cultura do ‘missão dada, missão cumprida’ não favorece a
  195. inovação", diz CEO da Boehringer Ingelheim Brasil. Valor Econômico.
  196. https://valor.globo.com/carreira/noticia/2022/05/30/trabalhar-realmente-por-um-proposito-e-possivel-diz-ceo-sembarreira.ghtml. Indisponível.
  197. Boehringer Ingelheim. (n. d.). More Potential: For Communities & Our People. About Us. https://www.boehringer-ingelheim.com/sustainable-development/more-potential.
  198. Boehringer Ingelheim. (n. d.). Speak-up. About Us. https://www.boehringer-ingelheim.com/about-us/values/speak-up. Indisponível.
  199. Boehringer Ingelheim. (n. d.). Commitment. Sustainable development. https://www.boehringer-ingelheim.com/sustainable-development/commitment. Indisponível.
  200. Boehringer Ingelheim. (2021). Annual report. https://annualreport.boehringer-ingelheim.com/2021/downloads/en/BOE_AR21_Financial-Report_EN.pdf
  201. 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
  202. 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/.