Emma van den Terrell

Title of Dissertation:
Debating Due Diligence and Responsibility: from Law to Impact Valuation

Supervisor: Prof. Dr. Laura Marie Edinger-Schons
University: University of Mannheim
Scholarship: tba
Cohort: 7th Cohort, since 2020
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• Short Abstract

  Governments and businesses alike are increasingly interested in accounting for the social and environmental impacts of businesses’ endeavors. On the one hand, a growing number of governments are seeking to define human rights due diligence responsibilities through national legislation. On the other hand, groups of companies are developing ways to measure their positive and negative externalities by creating new impact valuation methodologies. These differing approaches represent just two ways to account for corporate moral responsibility in an interconnected world.

  This dissertation asks the following questions: how is moral responsibility conceptualized in these debates, and how are ethical unintended consequences addressed? The first paper examines the debates surrounding the German Human Rights Due Diligence Law (also known as the supply chain law). The following papers examine the ethics of Impact Valuation—the process of putting a monetary value on businesses’ positive and negative social and environmental impacts—as it relates to risk, business ethics, non-financial reporting, and unintended consequences.

• Research Interests

  • Normative Discourse
  • Business and Human Rights
  • Social Responsibility and Business
  • Intersectionality
  • Radical Individualism / Common Good Divide
  • Impact Valuation

• Education

  • 2018, Master of Theological Studies in Religion, Ethics, Politics, Harvard Divinity School, United States of America
  • 2015, Bachelor of Arts in Religion and Peace and Justice Studies, Wellesley College, United States of America
  • 2014, Semester Abroad, Kings College London, United Kingdom

• Professional and Academic Career

  • New Editor Literary Services (2020)
  • Arvato Financial Solutions (2020)
  • House of One Berlin – House of Prayer and Learning (2019)
  • The Jiyan Foundation for Human Rights (2017 - 2018)
  • Andover-Harvard Theological Library (2016-2018)
  • Zentrum Überleben (2015-2016)
  • Wellesley Centers for Women (2011-2015)

• Publications

  • N/A

• Conference Contributions: Talks

  • Business and Society Research Seminar, University of Namur, Belgium 17 -16 June 2021

  • Business and Human Rights Young Researchers Summit, Geneva, Switzerland 16 -17 September 2021

• Conference Contributions: Posters

  • N/A

• Memberships

  • N/A