Grounds for Accountability: Preparedness for Supply Chain Due Diligence Legislation in Canada
研究了加拿大咖啡行业应对供应链尽职调查立法的准备情况，发现企业自愿承诺不足，需强制立法来确保合规。
ABSTRACT 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.