<?xml version="1.0" encoding="utf-8"?>
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  <doc>
    <id>920</id>
    <completedYear/>
    <publishedYear>2021</publishedYear>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber>76</pageNumber>
    <edition/>
    <issue/>
    <volume/>
    <type>bachelorthesis</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2021-10-11</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>2021-10-07</thesisDateAccepted>
    <title language="eng">Non-Financial Reporting Directive - The effects of the Non-Financial Reporting Directives with special regard to human rights in the European apparel industry</title>
    <abstract language="eng">The free market introduced opportunities of exchanging goods and benefits from cheaper labor in other countries. Economy grew, but the outsource in developing countries has also shown its negative sites. For decades, the human rights violations in supply chains are alarming and workers are fighting for their fundamental rights. In order to improve the social impact by large companies, the EU introduced the Non-Financial Reporting Directive. Non-financial reporting occupied an important place during the years and became a required regulation in 2018. Nonetheless, the reporting still lacks transparency and rightful disclosure on human rights which is why an additional Supply Chain Act is on the way. This study investigates the non-financial reports of four European leading apparel companies with regard to their disclosure on human rights in supply chains. With the help of MAXQDA, qualitative research is performed within the timeframe 2016 to 2019. The aim is to find how the mandatory disclosure of the NFRD influenced the supply chain of the apparel industry. The results in 2018 show that the transparency in supply chains increased and was addressed most with distinctive implementations, achievements and goals and the wording in the reports changed also in a positive way. This thesis aimed to be an enrichment to this research field by elaborating the different perspectives, recent developments and challenges and the work which still needs to be done. But also to give an insight on four well-known companies and their influence to report on human rights in supply chains in their favor depending on the mandatory regulations.&#13;
&#13;
Key words: Non-Financial Reporting Directive, apparel industry, Human rights violations, European Union, Supply Chain Act, mandatory disclosure</abstract>
    <identifier type="urn">urn:nbn:de:hbz:1383-opus4-9208</identifier>
    <enrichment key="opus.source">publish</enrichment>
    <author>Agostina Mariel Rissi</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Non-Financial reporting directive</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Apparel industry</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Human rights</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Supply chain</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Corporate social responsibility</value>
    </subject>
    <collection role="institutes" number="">Fakultät Kommunikation und Umwelt</collection>
    <thesisPublisher>Hochschule Rhein-Waal</thesisPublisher>
    <thesisGrantor>Hochschule Rhein-Waal</thesisGrantor>
    <file>https://opus4.kobv.de/opus4-rhein-waal/files/920/Rissi_Agostina_Bachelorarbeit.pdf</file>
  </doc>
</export-example>
