The transformative potential of human rights due diligence in conflict: comparing mandatory, reflexive and voluntary approaches in the Russia–Ukraine war context

Purpose This study aims to examine whether differences in national human rights due diligence (HRDD) regulatory trajectories are associated with corporate conduct in armed conflict. Focusing on companies operating in Russia and Ukraine at the outset of invasion, it assesses adoption of heightened HRDD (hHRDD) across mandatory substantive (France and Germany), mandatory transparency/reflexive (Norway) and voluntary, sectoral or disclosure-oriented regulatory pathways (the United States, Japan and Denmark). Design/methodology/approach The authors conducted a comparative analysis of 228 multinational companies using corporate disclosures collected by the Business and Human Rights Centre (BHRC) in 2022. The sample was grouped retrospectively by home-country regulatory trajectory. Corporate conduct was assessed through a Heightened HRDD Index comprising 14 criteria across six dimensions of conflict-sensitive due diligence. Findings The comparative analysis reveals cross-jurisdictional differences: companies within the mandatory substantive regulatory trajectory demonstrate stronger engagement and risk mitigation than companies from voluntary or sectoral trajectories. Across all groups, low scores on conflict sensitivity indicate that HRDD frameworks may promote procedural responsiveness without generating conflict-responsive conduct. Originality/value The paper’s contribution to the smart-mix debate is twofold: it develops a structured Heightened HRDD Index for assessing reported corporate conduct in conflict-affected settings, and it shows that mandatory-oriented regulatory trajectories may remain insufficient to ensure conflict sensitivity. The updated analysis of the post-2024 literature and the amended European regulatory framework points to the need to integrate requirements on conflict analysis and international humanitarian law (IHL) into HRDD frameworks.