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Determining the content of corporate reporting on human rights
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Čertanec, Ana
(
Author
)
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https://anali.rs/determining-the-content-of-corporate-reporting-on-human-rights/
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Abstract
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.
Language:
English
Keywords:
corporations
,
management and control
,
human rights
,
business reports
,
non-financial corporate reporting
,
reporting requirements
,
UN guiding principles reporting framework
,
GRI standards
Work type:
Article
Typology:
1.01 - Original Scientific Article
Organization:
EF - School of Economics and Business
Publication status:
Published
Publication version:
Version of Record
Year:
2021
Number of pages:
Str. 813-842
Numbering:
br. 4, God. 69
PID:
20.500.12556/RUL-134940
UDC:
346
ISSN on article:
0003-2565
DOI:
10.51204/Anali_PFBU_21406A
COBISS.SI-ID:
91385859
Publication date in RUL:
11.02.2022
Views:
802
Downloads:
158
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Title:
Anali Pravnog fakulteta u Beogradu
Shortened title:
An. Prav. fak. Beogr.
Publisher:
Pravni fakultet Univerziteta u Beogradu
ISSN:
0003-2565
COBISS.SI-ID:
6016514
Licences
License:
CC BY 4.0, Creative Commons Attribution 4.0 International
Link:
http://creativecommons.org/licenses/by/4.0/
Description:
This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:
24.12.2021
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