En la economía global actual, las corporaciones multinacionales (CMN) ejercen una influencia sustancial en industrias, economías y sociedades de todo el mundo. Este artículo aborda la cuestión vital de responsabilizar a las empresas multinacionales por sus acciones. Lo anterior, debido a que, a medida que las multinacionales navegan por complejas cadenas de suministro y por diversas partes interesadas y estructuras operativas intrincadas; el imperativo de cumplimiento ético, ambiental y social se vuelve inminente. El desafío radica en establecer la rendición de cuentas de estas entidades transnacionales, dadas las limitaciones de los marcos regulatorios tradicionales. Han surgido varios mecanismos para cerrar esta brecha de rendición de cuentas, que abarcan regulaciones nacionales e internacionales, iniciativas lideradas por la industria e intervenciones de la sociedad civil. Este artículo ofrece una descripción general inclusiva de estos mecanismos (...)
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