20.500.12556/RUL-134940 Determining the content of corporate reporting on human rights Business enterprises have to report their activities to stakeholders in order to provide corporate transparency. Non-financial corporate reports provide a comprehensive coverage of environmental, socio-economic, labor, health, and human rights issues. In the paper the author argues that a uniform definition of a sector-specific human rights issue in reporting frameworks, rather than self-identification by enterprises of salient human rights issues, would help to achieve standardization and thus the possibility of sanctions in the event of false or misleading reporting. The author analyzes existing international and regional non-financial reporting instruments regarding the human rights included in it. The main content issues of non-financial reporting are derived and given requirements to improve them. The author further analyzes whether the two main frameworks for human rights reporting (the GRI Standards and the UNGPs Reporting Framework) currently meet the requirements for content defined in the paper and, if not, how they can be changed. corporations management and control human rights business reports non-financial corporate reporting reporting requirements UN guiding principles reporting framework GRI standards true false true Angleški jezik Srbski jezik (cirilica) Članek v reviji 2022-02-11 14:34:17 2022-02-11 14:57:08 2022-09-14 04:10:47 0000-00-00 00:00:00 2021 0 0 Str. 813-842 God. 69 br. 4 2021 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 346 0003-2565 10.51204/Anali_PFBU_21406A 91385859 RAZ_Certanec_Ana_2021.pdf RAZ_Certanec_Ana_2021.pdf 1 04C8C46D3359FAAB4C60004B417E53A2 4f00b6bc103096c0a2b1f85db4b9be271e3f4e19240afd6d991b017f11f17bba f6b7549d-8b3f-11ec-abdb-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=153704 https://anali.rs/determining-the-content-of-corporate-reporting-on-human-rights/ 0 03881650-8b40-11ec-abdb-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=153705 Ekonomska fakulteta 0 0 0