نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه آموزشی اقتصاد و بانکداری اسلامی دانشکده اقتصاد،دانشگاه خوارزمی
2 دانشجوی کارشناسی ارشد حقوق بین الملل ، گروه حقوق تجارت بین الملل ، دانشکده حقوق ، دانشگاه آزاد اسلامی واحد تهران مرکز، تهران ، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: The unprecedented expansion of global supply chains and the decisive role of multinational enterprises (MNEs) in the international economy have fundamentally challenged traditional paradigms of corporate responsibility. Currently, what was previously categorized under ‘economic ethics’ and voluntary corporate social responsibility is undergoing a normative shift toward binding international legal frameworks. Aiming to examine this normative transformation, this research conducts a comparative analysis of due diligence obligations within supply chains and evaluates the feasibility of domesticating leading international practices—specifically those of the European Union, France, Germany, and Norway—within the Iranian legal system.
Methodology: This study adopts a fundamental, analytical-comparative approach. By examining international instruments, emerging judicial precedents, official reports, and scholarly literature, the research focuses on the ‘legalization’ of economic ethics. It conducts a comparative assessment of the scope of application, due diligence standards, enforcement mechanisms, and the foundations of civil liability across the selected legal systems.
Results: The findings indicate that, within the studied jurisdictions, economic ethics have shifted from a voluntary tool to a pillar of ‘economic governance.’ In this regard, the European Union’s due diligence directives are identified as the most advanced framework for codifying ethical standards into mandatory legal requirements. Conversely, the Iranian legal system exhibits a systemic gap concerning the extraterritorial responsibilities of corporations.
Conclusions: The research demonstrates that, given the global trend toward the ‘legalization of ethical requirements,’ non-compliance with due diligence standards exposes Iranian firms to the risk of exclusion from global value chains and international markets. Therefore, the gradual domestication of due diligence regulations in Iranian law is not merely a legal necessity but a strategic imperative. Such integration is essential for maintaining competitive advantage, mitigating operational risks in cross-border trade, and ensuring the economic sustainability of enterprises facing the stringent standards of target markets, such as those of the European Union.
کلیدواژهها [English]
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