Qualitative study reveals substantial heterogeneity in compliance practices among French firms, highlighting the influence of internal capabilities and external pressures.
Key Points
To examine how corporations subject to the French Duty of Vigilance Act implement compliance practices to identify risks and prevent severe human rights violations.
Conducted semi-structured interviews with corporate professionals responsible for designing and executing vigilance plans.
Analyzed practical compliance strategies, implementation hurdles, and organizational dynamics across affected firms.
Demonstrated substantial heterogeneity in corporate compliance strategies and execution across organizations.
Identified that compliance variations are primarily driven by underlying corporate motives, internal organizational capabilities, and external socioeconomic pressures.
Established an exploratory three-dimensional conceptual model mapping organizational motives, capabilities, and the wider institutional environment.