Valentin Guye, Patrick Meyfroidt, Erasmus zu Ermgassen
{"title":"The Need for Improved Public Transparency in the Era of Due Diligence Regulations","authors":"Valentin Guye, Patrick Meyfroidt, Erasmus zu Ermgassen","doi":"10.1111/rego.70142","DOIUrl":"https://doi.org/10.1111/rego.70142","url":null,"abstract":"To address environmental and human rights issues in global commodity supply chains, governments increasingly require information from companies on their sourcing, as part of due-diligence regulations (DDRs). This shift towards accountability to the regulator rather than to the public calls into question the role left for public transparency. In this perspective piece, we argue that public transparency is actually complementary to DDRs—addressing their incomplete coverage of global supply chains and sustainability issues—and corrective to DDRs—mitigating their undesirable side effects. We illustrate these points with data on West African cocoa supply chains. Public transparency thus remains crucial for supply chain sustainability governance in a DDR era, and we encourage stakeholders to keep demanding its improvement.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"7 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147439846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Trust in Regulation in a Time of Revolution","authors":"Cristie Ford","doi":"10.1111/rego.70141","DOIUrl":"https://doi.org/10.1111/rego.70141","url":null,"abstract":"This article examines trust in regulation as a core value and precondition of the modern liberal democratic regulatory state. It develops a concept of <i>justified</i> trust in regulation, grounded in regulatory trustworthiness—honesty, competence, and reliability—rather than in proxies such as partisan loyalty, blind faith, obedience, or resignation. The article situates this conception of regulatory trustworthiness within liberal democratic rule-of-law commitments to equal respect, fairness, and accountability, and shows how it underpinned late-twentieth-century imaginings of the “regulatory state.” It then contrasts this model with an emerging illiberal vision, exemplified by the current American President's emphasis on personal loyalty, in-group allegiance, and zero-sum politics—all of which actively repudiate the conditions for justified trust. Using regulatory theory and examples from contemporary US governance, the article argues that mutual justified trust between regulators and regulated actors is an indispensable “capital good” for effective, flexible, and fair regulatory regimes. It concludes that rebuilding a functional regulatory state after an illiberal turn requires explicitly naming, protecting, and measuring regulatory trustworthiness as a central liberal value, alongside the rule of law, democratic accountability, and a basic commitment to equality.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"30 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147439847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Formal Institutions and Corporate Tax Disclosures: A Cross-Country Analysis","authors":"Reggy Hooghiemstra, Irene Burgers, Jos Offerein","doi":"10.1111/rego.70135","DOIUrl":"https://doi.org/10.1111/rego.70135","url":null,"abstract":"This study examines the impact of tax-related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing proprietary information and increased political scrutiny. We argue that tax complexity and the maturity of cooperative compliance programs affect this cost–benefit analysis. We use data on tax disclosure practices for the period 2018 to 2022 for listed firms from 21 countries to test our expectations. After controlling for country- and firm-level differences, we find that tax complexity is positively associated with corporate tax disclosures, suggesting firms want to show they are “good citizens”. The maturity of cooperative compliance programs, programs aiming to create mutual benefits for tax authorities and large firms by fostering collaboration and trust, is also positively associated with corporate tax disclosure levels.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"84 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147384116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"New Labor Governance? The German Supply Chain Act and National Governance Mechanisms in Brazil","authors":"Helena Gräf","doi":"10.1111/rego.70137","DOIUrl":"https://doi.org/10.1111/rego.70137","url":null,"abstract":"Due diligence laws respond to labor governance challenges and to a lack of public governance addressing human rights violations in Global Value Chains. Despite ongoing contestation, the German Supply Chain Due Diligence Act seeks to hold German‐based firms accountable for human rights risks in their supply chains. This paper explores how an underrepresented actor, organized labor, leverages this legal mechanism for local labor conflicts within transnational production systems, considering political‐economic specificities of the targeted countries. Drawing on a single case study based on expert interviews and document analysis, it examines the mobilization of a complaint filed under the Act in Brazil. The Act can function as a complementary transnational governance lever to national governance, yet its implementation requires a comprehensive National System of Industrial Relations and broader national labor‐related regulatory frameworks. The Act exemplifies a new form of transnational horizontal‐vertical labor governance while outsourcing sustainability governance to organized labor.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"5 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147380796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Design‐Based Politicization in Non‐Majoritarian Institutions: The Case of the European Commission's Regulatory Scrutiny Board","authors":"Brigitte Pircher","doi":"10.1111/rego.70139","DOIUrl":"https://doi.org/10.1111/rego.70139","url":null,"abstract":"Non‐majoritarian institutions are designed to depoliticize policymaking and enhance the credibility of regulatory decisions. Yet many such bodies have become sites of contestation, exposing the limits of technocratic insulation. While research highlights external and behavioral drivers of politicization, the role of institutional design features in shaping this process remains underexplored. This article develops the concept of design‐based politicization to explain how structural features intended to depoliticize decision‐making can instead generate conflict. Drawing on interview and document material, it examines the European Commission's Regulatory Scrutiny Board as a critical case of technocratic oversight in regulatory governance. The analysis identifies three design‐related mechanisms for politicization: delegation ambiguity, mandate contradictions, and weak throughput legitimacy. Politicization may thus stem not only from external pressures or poor performance but from specific institutional design features, thereby revealing the contradictions of depoliticization and clarifying when and why technocratic oversight bodies become contested within and beyond Europe.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"55 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147380795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Instrumental Value of Private Regulation: Evidence From the Case of Corporate Non-Financial Reporting","authors":"Matthew Maguire","doi":"10.1111/rego.70132","DOIUrl":"https://doi.org/10.1111/rego.70132","url":null,"abstract":"Critics of private regulation argue that voluntary standards often fail to meaningfully improve corporate conduct while simultaneously functioning as a stumbling block that prevents the development of more stringent, mandatory regulation by states. This paper complicates this view by illustrating the <i>instrumental value</i> of private regulation—that is, its potential to act as a building block that facilitates the development of new government regulation that serves the public interest. Through a combination of in-depth interviews and analysis of publicly available documents, I examine the impact of voluntary corporate non-financial reporting on public policy over the period 1997–2025. The analysis highlights the critical role that both businesses and civil society organizations have played in (1) <i>expanding the regulatory space</i> by developing voluntary standards in policy areas that state officials have been either unwilling or unable to address, (2) <i>changing expectations</i> for good corporate behavior by popularizing these standards, and (3) <i>sharing responsibility</i> for regulation with public policymakers through interlocking voluntary and mandatory rules. The analysis also demonstrates the importance of institutional complementarity as a scope condition of this three-stage model.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"98 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147351264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Goldilocks Effect: How the “Just Right” Writing Styles of Global Corporate Responsibility Frameworks Shapes Their Use by Businesses","authors":"Adam William Chalmers, Robyn Klingler-Vidra","doi":"10.1111/rego.70133","DOIUrl":"https://doi.org/10.1111/rego.70133","url":null,"abstract":"The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications. Integrating insights from computational linguistics, we propose that the textual characteristics of GCR frameworks, mainly <i>how</i> they are written, play a crucial role in determining their use by businesses. Using natural language processing, we analyze CSR communications from 320 firms, encompassing 4025 documents, to determine the extent of their incorporation of text from GCR frameworks. The study identifies a “Goldilocks effect,” whereby businesses' use of GCR framework is greatest when the language is neither overly simple nor excessively complex.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"71 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147287357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How Well Do Governments Assess the Distributional Impacts of Policy?","authors":"Caroline Cecot, Robert W. Hahn, Eslem Imamoglu","doi":"10.1111/rego.70122","DOIUrl":"https://doi.org/10.1111/rego.70122","url":null,"abstract":"Policy makers are showing increased interest in understanding the impacts of public policies on subgroups of the population. We provide the first cross‐regional comparison of distributional analyses by examining 907 benefit–cost analyses (BCAs) in the United States, the United Kingdom, and the European Union from 2016 through 2020. In these regions, we find almost no quantification of net benefits for a population subgroup (2 US BCAs, 0 UK BCAs, and 1 EU BCA). Distributional weights were also rarely used (5 UK BCAs, none elsewhere). Moreover, when distributional weights were used in the United Kingdom, they were used mainly to evaluate policies involving income transfers between low‐ and high‐income groups rather than in broader regulatory analyses. We consider possible explanations for the lack of quantification of net benefits by subgroup along with the implications of our findings for conducting distributional analysis. JEL Classification: K23, K32, Q58, I0","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"284 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146261180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Toward Transparent Global Governance? Human Rights Due Diligence in the European Union","authors":"Janne Mende, Richard Georgi","doi":"10.1111/rego.70131","DOIUrl":"https://doi.org/10.1111/rego.70131","url":null,"abstract":"Transparency is a key concern in global governance scholarship, yet its contribution to good governance remains deeply ambivalent. Scholars are increasingly questioning the idea of transparency as a silver bullet, emphasizing the need to better understand its potential, pitfalls, and regulatory challenges. This article focuses on the field of business and human rights (BHR), and recent regulatory advancements in human rights due diligence (HRDD) in the European Union specifically, to examine the conditions under which transparency supports business responsibilities for human rights. Drawing on expert and policymaker interviews from the negotiations of the EU Directive on Corporate Sustainability Due Diligence, complemented by document analysis of related laws, policies, and research, the study identifies four interrelated dimensions that condition transparency as a regulatory pivot in HRDD: the design and audience of disclosure, the operationalization of reporting standards, the balance of accountability mechanisms, and the role of stakeholders and their modes of engagement. The analysis demonstrates that transparency operates within complex tensions—between capacity‐building and control, politics and law, and cooperation and contestation. By tracing how these tensions are addressed in EU‐level policymaking, the article advances understanding of how integrated communicative practices, clear and fair standard‐setting, accountability governance, and a culture of plural and deliberative stakeholder engagement can shape transparency as a means of good governance rather than an impediment to it. The findings extend beyond BHR to broader global governance debates on information disclosure, effectiveness, accountability, and democratization, while underscoring the need to recognize businesses as global governance actors.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"16 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146261179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marieke H. A. Kluin, Natalie Schell-Busey, Sally S. Simpson, Jordan M. Pierce
{"title":"Understanding Corporate Criminal Careers: Insights From a Systematic Narrative Review of Longitudinal Studies","authors":"Marieke H. A. Kluin, Natalie Schell-Busey, Sally S. Simpson, Jordan M. Pierce","doi":"10.1111/rego.70127","DOIUrl":"https://doi.org/10.1111/rego.70127","url":null,"abstract":"In a systematic narrative review of 33 longitudinal corporate crime studies, we identify and describe corporate criminal career dimensions: participation, frequency, crime mix, and duration. Themes and patterns across data sources are assessed, including information collected that informs a corporate criminal career perspective and what remains unexamined. Main findings reveal: (1) most longitudinal studies do not explicitly focus on the corporate criminal career; (2) a significant number of companies offend occasionally over time, but others offend often (chronically) or not at all; (3) typically, studies examine one or two types of offending, offering little insight into crime mix; and (4) identifiable groups of corporations show evidence of both stability and change over time. Studies provide insights for understanding the dimensions of corporate criminal careers (some more than others), but more explicit and detailed longitudinal work is needed. We conclude by identifying potential areas for theoretical advances and future research.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"44 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2026-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146210187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}