Accounting, Auditing & Accountability Journal: Volume 29 Issue 4

The past, the present and the future of accounting for human rights

Ken McPhail, John Ferguson

The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for…

The corporate responsibility to respect human rights: a status review

Claire Methven O'Brien, Sumithra Dhanarajan

The purpose of this paper is to discuss a wide range of significant developments that have emerged in the wake of the UNs endorsement of the Guiding Principles on Business and…

Human rights, accounting, and the dialectic of equality and inequality

Yingru Li, John McKernan

The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the development of…

Should the international accounting standards board have responsibility for human rights?

Ken McPhail, Kate Macdonald, John Ferguson

The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and…

Rana Plaza collapse aftermath: are CSR compliance and auditing pressures effective?

Noemi Sinkovics, Samia Ferdous Hoque, Rudolf R. Sinkovics

The purpose of this paper is to investigate the intended and unintended consequences of compliance and auditing pressures in the Bangladeshi garment industry. To explore this…

Corporate respect for human rights: meaning, scope, and the shifting order of discourse

Ken McPhail, Carol A Adams

Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500…

Human rights disasters, corporate accountability and the state: Lessons learned from Rana Plaza

Javed Siddiqui, Shahzad Uddin

The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on…

Business & human rights: a commentary from the inside

Michael Posner

The purpose of this paper is to first, provide an overview of the genesis of the business and human rights agenda; second, to identify key areas of focus in the emerging business…