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University of Miami International and Comparative Law Review

Abstract

Have you ever looked in your closet and wondered where your clothing came from? Or stared into the black mirror of your phone and questioned how it was made? Certainly, you know where you bought it, but are you sure of where it was before then? Unless you sew your own clothes or communicate by carrier pigeon, these questions may not have crossed your mind. However, I urge everyone to look around their home—you will find objects with questionable origins. This shift has brought increased focus to supply chains, elevating transparency as a critical element of corporate environmental, social, and governance (ESG) practices. While many countries have begun to recognize the importance of supply chain transparency, their approaches often diverge sharply. The most notable differences can be seen between the United States and the European Union. This Note argues that the EU’s guidelines to supply chain transparency establishes a superior approach for ensuring corporate accountability and ending greenwashing in global supply chains. Through a thorough comparative analysis, this Note examines how the EU’s stricter approach provides for superior risk mitigation than the U.S.’s more lenient and looser framework. By highlighting the prevalence and importance of supply chain transparency in high-risk sectors, this Note demonstrates the need for the EU’s model as a global standard. Ultimately, an alignment of global standards with the EU’s approach will cultivate corporate accountability, improve stakeholder interests, and ensure sustainable business practices across sectors and borders.

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