Grounds for Accountability: Preparedness for Supply Chain Due Diligence Legislation in Canada

• 成果类型: Article; Early Access
• 署名作者: Bowick, Emma L.; Friedman, Rachel S.; Meil, Michaela L.; Carodenuto, Sophia L.
• 署名单位: University of Victoria
• 刊物名称: REGULATION & GOVERNANCE
• ISSN/ISSBN: 1748-5983; 1748-5991
• DOI: 10.1111/rego.70125
• 发表日期: 2026-02-04
• 关键词: coffee; corporate reporting; Due diligence; environmental and social accountability; TRADE; SUSTAINABLE COFFEE; governance

摘要

Canada is under growing pressure to adopt mandatory supply chain due diligence legislation to hold corporations accountable for environmental and social harms embedded in global supply chains. In response, the Government of Canada is exploring policy options for stricter supply chain regulations, including legislative measures such as the recently passed Fighting Against Forced Labour and Child Labour in Supply Chains Act (Bill S-211). We assess the Canadian coffee sector's capacity to comply with current and potential legislation by conducting a public policy review alongside an analysis of corporate social responsibility and sustainability reports. Companies' commitments are ranked based on adherence to standards, internal policies, and the presence of external audits or third-party verification. Our findings reveal that while many companies are building capacity to manage supply chain risks, their preparedness varies. These results emphasize the limitations of voluntary commitments and support the need for comprehensive mandatory due diligence legislation to align corporate practices with international environmental and human rights standards.