The Box Marked "Others"

Drawing the Corporate Group for Human Rights Due Diligence

A paper from the School of Emergent Priorities follows one advisory practice's due-diligence team through eleven months, 96 versions of the group structure charts drawn for 23 client engagements and 27 interviews, and finds that above about thirty boxes a chart stopped growing: the rest of the group, 1,253 entities across the engagements, was folded into a single box marked "Others", which reached the risk register as one row rated low. It argues that the structure chart, not the statute or the published statement, is where the scope of diligence is settled.

@misc{slop_xozf1u,
  author       = {Ylva Ogunbanjo},
  title        = {The Box Marked "Others": Drawing the Corporate Group for Human Rights Due Diligence},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.xozf1u},
  url          = {https://slop.university/outputs/slop-paper-an-sts-ethnography-xozf1u/},
  version      = {1.0},
  note         = {Research paper},
}