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Italy
II. Premises a) Introduction “In more recent times, BHR issues have experienced new criticalities, especially with respect to the accessibility and use of remedial mechanisms. These criticalities are related to companies’ and stations’ responsibilities along the global supply chain and the space without physical boundaries proper of digital technologies. (…) A particular attention to BHR…
Germany
The German NAP includes many references to supply chains and value chains throughout the NAP, as well as containing a specific section on it. I. Introduction [page 3] “The “Made in Germany” label stands for high quality and reliability. At the same time, the increasing involvement of German enterprises in global supply and value chains…
Finland
Introduction [page 11] ““Companies should also critically assess the activities of their contractual partners – for instance, in supply chains – and to react to the shortcomings detected.”” 1 The state obligation to protect human rights 1.3 Activities in the EU [page 17] RAW MATERIALS “The Commission proposal has taken into consideration both the OECD…
Denmark
2. The state duty to protect human rights 2.3 Actions taken Danish Government’s Expectations to Companies section [page 11] “In addition, at Danish embassies in emerging markets, the Trade Council in co-operation with the Danish Business Authority holds workshops in responsible supply chain management, especially focusing on small and medium-sized companies and their local business partners (GP…
Norway
3.5 Compliance with legislation [page 36] The 23rd principle concerns compliance with legislation. In some geographical areas, such as conflict-affected areas, a company may unintentionally enter into a business relationship with an enterprise, such as a security company, that is guilty of gross human rights abuses. In such a situation the Norwegian company should be…
United Kingdom
The UK 2013 NAP The UK 2013 NAP does not contain a reference to GP23. The UK 2016 updated NAP The UK 2016 updated NAP does not contain a reference to GP23.
UK
The UK 2016 NAP mentions tax in the section devoted to Myanmar Centre For Responsible Business in Burma [page 19], where it points to the tax evasion as being one of the important issues in the context of responsible business conduct: “The media has turned to MCRB for comments on a range of responsible business…
Poland – Tax
2017-2020 NATIONAL ACTION PLAN Pillar I: The state’s duty to protect human rights Addition of general principles in administrative proceedings [page 22]: On the grounds of tax law, the Constitutional Court9 has indicated that the public administration authorities should, in accordance with the principle of in dubio pro tributario, resolve interpretation doubts in favour of…
Belgium
In the introduction “International context relating to business and human rights” p.5 the Nap explains that the Directive 2014/95/EU concerning larger companies’ publication of non-financial information and information on diversity provides that these companies also report on aspects related to human rights. Action point 24, Accorder une attention particulière à la question des droits de…
Switzerland – Tax
The Swiss NAP does not make an explicit reference to Taxation.
Sweden
Annex: Measures taken [page 24] The State as owner “Like other state-owned companies, Swedfund International AB (Swedfund) and the Swedish Export Credit Corporation (SEK) are required to comply with the government state ownership policy for CSR, as described above. Moreover, Swedfund and SEK have social mandates specially adopted by the Riksdag. Swedfund is required to…