Human Rights Due Diligence in Supply Chains within the Scope of Sustainability and ESG

Yıl 2025, Cilt: 10 Sayı: 3, 1019 - 1057, 29.10.2025

Hikmet Gülçin Beken

https://doi.org/10.25229/beta.1611213

Öz

Environmental and human rights violations are common in complex and ever-changing supply chains. Companies should conduct their operations in an environmental-social-governance (ESG) framework in light of the risks and problems associated with global environmental, economic, social, and climate change. International standards, business-world rules, or due diligence are commonly used today to ensure supply chains are sustainable and reflect corporate accountability in the creation of ethical supply chains. The shift from voluntary institutional accountability to mandatory accountability in this context is further characterized by due diligence. Both European and non-European regions seem to be implementing mandatory human rights due diligence obligations at an increasing rate. As a reflection of accountability in global supply chains, these mandatory due diligence obligations have expanded to include both human rights protection and environmental issues. The German Supply Chain Due Diligence Act (LkSG) and the EU Corporate Sustainability Due Diligence Directive are compared in this paper, along with the main motivations for their implementation and the expected financial and corporate effects of these laws.

Anahtar Kelimeler

Sustainability , ESG , Supply Chains , Human Rights Due Diligence

Sürdürülebilirlik ve ESG Kapsamında Tedarik Zincirlerinde Özen Yükümlülüğü

Öz

Karmaşık ve dinamik tedarik zincirleri içerisinde insan hakları ve çevreye ilişkin ihlaller sıklıkla görülmektedir. Küresel düzeyde yaşanan çevresel, ekonomik, sosyal ve iklim değişikliği kaynaklı riskler ve sorunlar karşısında şirketler faaliyetlerini çevresel-sosyal-yönetimsel (ESG) bağlamda gerçekleştirmelidir. Tedarik zincirlerinin sürdürülebilirliği ve etik tedarik zincirlerinin oluşumunda kurumsal hesap verebilirliğin tedarik zincirlerine yansıması iş dünyasına yönelik uluslararası standartlar, rehber ilkeler ya da günümüzde sıklıkla benimsenmeye başlayan özen yükümlülükleri üzerinden gerçekleştirilmektedir. Özen yükümlülükleri bu bağlamda, kurumsal anlamda gönüllü hesap verebilirlikten zorunlu hesap verebilirliğe geçişi de nitelemektedir. Hem Avrupa hem de Avrupa dışı bölgelerde zorunlu insan hakları özen yükümlülüklerinin artarak benimsendiği görülmektedir. Hesap verebilirliğin küresel tedarik zincirlerindeki yansıması olan bu zorunlu özen yükümlülükleri insan haklarının korunması kadar çevresel konuları da kapsar hale gelmiştir. Çalışmada karşılaştırmalı olarak incelenen Alman Tedarik Zinciri Özen Yükümlülüğü Kanunu (LkSG) ve AB Kurumsal Sürdürülebilirlik Durum Tespiti Direktifinin gerçekleştirilmesinin temel motivasyonlarına ve bu düzenlemelerin beklenen ekonomik ve ticari etkilerine yer verilmektedir.

Anahtar Kelimeler

sürdürülebilirlik, , ESG , Tedarik Zinciri , İnsan Hakları Özen Yükümlülüğü

Kaynakça

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