The Accountability of Multinational Companies for Human Rights Violations, Regulatory Trends and New Punitive Approaches Across Europe

This article investigates the emergence of new regulatory trends in the context of human rights accountability – traditionally characterised by soft law and non-binding guidelines –, where in recent times mandatory non-financial disclosure laws have started to impose on multinational companies new legal obligations complemented by sanctions of different nature and intensity. By comparing three relevant pieces of legislation in the European panorama, this contribution addresses the reasons why also criminal law scholars should pay attention to the evolution of such regulatory framework, as the prospect of punitive mechanisms aimed at holding large companies accountable for human rights violations in their global operations could become, to some extent, less remote.