Book contents
- The Cambridge Handbook of Compliance
- The Cambridge Handbook of Compliance
- Copyright page
- Contents
- Figures
- Tables
- Contributors
- 1 Introduction: Compliance as the Interaction between Rules and Behavior
- Part I Compliance Concepts and Approaches
- Part II Deterrence and Incapacitation
- Part III Incentives
- Part IV Legitimacy and Social Norms
- Part V Capacity and Opportunity
- Part VI Compliance and Cognition
- Part VII Management and Organizational Processes
- Part VIII Measuring and Evaluating Compliance
- Part IX Analysis of Particular Fields
- 55 Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness
- 56 Compliance in Occupational Safety and Health
- 57 Intellectual Property Compliance: Systematic Methods for Building and Using Intellectual Property
- 58 Insider Trading Compliance Programs
- 59 Antitrust Compliance: Collusion
- 60 Understanding AI Collusion and Compliance
- 61 HIPAA Compliance
- 62 Biopharmaceutical Compliance
- 63 Transnational Anti-Bribery Law
- 64 Data Security, Data Breaches, and Compliance
- 65 Doping in Sports: A Compliance Conundrum
- 66 Food Safety Compliance
- 67 Global Supply Chain Auditing
- 68 Corporations, Human Rights and Compliance
- 69 Aiming for Integrity with Integrity
- References
67 - Global Supply Chain Auditing
from Part IX - Analysis of Particular Fields
Published online by Cambridge University Press: 07 May 2021
Book contents
- The Cambridge Handbook of Compliance
- The Cambridge Handbook of Compliance
- Copyright page
- Contents
- Figures
- Tables
- Contributors
- 1 Introduction: Compliance as the Interaction between Rules and Behavior
- Part I Compliance Concepts and Approaches
- Part II Deterrence and Incapacitation
- Part III Incentives
- Part IV Legitimacy and Social Norms
- Part V Capacity and Opportunity
- Part VI Compliance and Cognition
- Part VII Management and Organizational Processes
- Part VIII Measuring and Evaluating Compliance
- Part IX Analysis of Particular Fields
- 55 Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness
- 56 Compliance in Occupational Safety and Health
- 57 Intellectual Property Compliance: Systematic Methods for Building and Using Intellectual Property
- 58 Insider Trading Compliance Programs
- 59 Antitrust Compliance: Collusion
- 60 Understanding AI Collusion and Compliance
- 61 HIPAA Compliance
- 62 Biopharmaceutical Compliance
- 63 Transnational Anti-Bribery Law
- 64 Data Security, Data Breaches, and Compliance
- 65 Doping in Sports: A Compliance Conundrum
- 66 Food Safety Compliance
- 67 Global Supply Chain Auditing
- 68 Corporations, Human Rights and Compliance
- 69 Aiming for Integrity with Integrity
- References
Summary
Abstract: The governance of global supply chains is a ripe area of study for legal scholars. As part of an analysis of the governance of multi-tiered global supply chains and the implementation of recent supply chain transparency laws, this chapter analyzes the central role of supply chain auditors. These actors conduct human rights due diligence and implement supply chain policies on behalf of companies, which are in effect outsourcing their compliance obligations. In this chapter, I first discuss the emergence of a supply chain-audit regime in response to recent legislation, industry standards, and reputational pressure on companies to enhance their social and environmental performance. Next, I analyze concerns over the efficacy of supply chain auditors in incentivizing improvements in corporate compliance and behavior. Among the critiques are that audits advance the interests of downstream buyers; auditors are reluctant to report fraud; audits do not move beyond first-tier suppliers; audits are of limited duration; auditors fail to engage with workers; audit results are not released to the public; and suppliers have an incentive to cheat. Finally, I briefly offer remedies that have been proposed to address some of the major critiques and thereby enhance the effectiveness of the supply chain-auditing regime.
- Type
- Chapter
- Information
- The Cambridge Handbook of Compliance , pp. 977 - 988Publisher: Cambridge University PressPrint publication year: 2021
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