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Determining the content of corporate reporting on human rights
ID Čertanec, Ana (Avtor)

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Izvleček
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.

Jezik:Angleški jezik
Ključne besede:corporations, management and control, human rights, business reports, non-financial corporate reporting, reporting requirements, UN guiding principles reporting framework, GRI standards
Vrsta gradiva:Članek v reviji
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:EF - Ekonomska fakulteta
Status publikacije:Objavljeno
Različica publikacije:Objavljena publikacija
Leto izida:2021
Št. strani:Str. 813-842
Številčenje:br. 4, God. 69
PID:20.500.12556/RUL-134940 Povezava se odpre v novem oknu
UDK:346
ISSN pri članku:0003-2565
DOI:10.51204/Anali_PFBU_21406A Povezava se odpre v novem oknu
COBISS.SI-ID:91385859 Povezava se odpre v novem oknu
Datum objave v RUL:11.02.2022
Število ogledov:849
Število prenosov:172
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
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Gradivo je del revije

Naslov:Anali Pravnog fakulteta u Beogradu
Skrajšan naslov:An. Prav. fak. Beogr.
Založnik:Pravni fakultet Univerziteta u Beogradu
ISSN:0003-2565
COBISS.SI-ID:6016514 Povezava se odpre v novem oknu

Licence

Licenca:CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
Povezava:http://creativecommons.org/licenses/by/4.0/deed.sl
Opis:To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.
Začetek licenciranja:24.12.2021

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