The research examines corporate accountability in Southeast Asia, with particular focus on Thailand, Indonesia, and Vietnam, three economies that occupy significant and distinct positions within global supply chains. It critically analyzes the implementation of human rights due diligence (HRDD) across these national contexts, interrogating whether existing accountability frameworks genuinely integrate worker voices or remain largely compliance-oriented exercises in disclosure and risk management.

The project argues that effective accountability requires moving beyond reporting mechanisms toward participatory governance. Each country presents a distinct regulatory environment, labor movement landscape, and degree of exposure to international sourcing pressures, making cross-country comparison analytically productive. Centering worker-led risk identification, grievance mechanisms, and continuous monitoring enables businesses to more accurately assess structural vulnerabilities within their supply chains—strengthening remediation pathways, reducing regulatory and reputational exposure, and supporting long-term operational resilience.

Situated within a rapidly shifting global regulatory landscape, the research examines whether evolving mandatory due diligence legislation and trade conditionality measures drive meaningful structural reform or incentivize risk displacement toward lower-scrutiny supply chain tiers. Grounded in the distinct regulatory, political, and labor dynamics of each country, this research generates policy-relevant insights for regulatory design and corporate governance reform, advancing a model in which worker participation is a foundational component of sustainable and responsible business practice.