Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation

2011 ◽  
Vol 22 (8) ◽  
pp. 765-780 ◽  
Author(s):  
Sonja Gallhofer ◽  
Jim Haslam ◽  
Sibylle van der Walt
2012 ◽  
Vol 3 (1) ◽  
pp. 425-426
Author(s):  
Dr N. M. Sali Dr N. M. Sali ◽  

2021 ◽  
Vol 28 (1) ◽  
pp. 102-122
Author(s):  
Juho Saloranta

This article assesses the efficiency of non-judicial grievance mechanisms in providing victims of corporate human rights violations with improved access to remedy. As no such mechanism is currently available, this article formulates a proposal for a new mechanism in the form of a corporate responsibility ombudsman, which would offer a great deal of flexibility as well as being an inexpensive, expeditious and informal manner of dealing with such issues. The article argues in favour of utilizing states’ regulatory arsenal to improve victims’ access to remedy extraterritorially. Based on recent international developments, I elaborate approaches to human rights due diligence regulation and export credit financing by means of two corporate responsibility ombudsman proposals. In relation to these proposals, I divide the effectiveness criteria of Principle 31 of the United Nations Guiding Principles into three main categories: empowerment, investigation and enforcement. Since obtaining sufficient evidence is of paramount to those seeking remedies for violations of corporate responsibility, states should bestow quasi-judicial powers on corporate responsibility ombudsmen to achieve efficiency, which could also create legitimacy. This article provides decision-makers and scholars with insights into how access to remedy could be synchronized with the momentum of human rights due diligence legislation in the European Union and beyond.


2001 ◽  
Vol 18 (4) ◽  
pp. 167-171
Author(s):  
Mohammad Fadel

This work grew out of a series of lectures that were delivered over atwo-year period between 1996 and 1998 at the Centre of Islamic andMiddle Eastern Law (CIMEL) at the School of Oriental and AfricanStudies (SOAS), University of London, on the genera] subject of the rule oflaw in the Middle East and Islamic countries. Subsequently, materials wereadded dealing particularly with issues relating to human rights law. Thecontributors to this work are a combination of legal academics, human rights activists, lawyers and judges, who hale from various countries in theArab world, Iran, the United States, Great Britain and Germany.There are a total of fourteen separate chapters, of varying length andquality. The book is not lengthy - including notes and authors’ biographies,it is 180 pages long. The average length of each chapter is between ten andfifteen pages. Despite the diversity of countries surveyed, all the essays areconcerned with generic questions regarding the rule of law, whether in atheoretical sense, viz., whether the notion that legitimate governmentalaction is limited to those acts that are deemed lawful by a pre-existing setor rules, or in a practical sense, viz., assuming that the formal legal regimeof a given state recognizes the rule of law in a theoretical sense, whetherthe coercive apparatus of the state in fact recognizes legal limitations onits conduct.Perhaps the most interesting (it is certainly the most lengthy, at 35 pages),and most important, essay in this work is the very fiit one, authored byAdel Omar Sherif, an Egyptian judge, wherein the author provides a digestof the landmark decisions of the Egyptian Supreme Constitutional Court.While the work can be criticized for taking on the appearance of a meresurvey of decisions, without taking a critical perspective to the Court’sprecedents, it is nonetheless a very valuable contribution for those lawyersand scholars who cannot read Arabic but nonetheless wish to gain insightinto Egypt’s legal culture. The modest task of relating the decisions ofEgypt’s Supreme Constitutional Court is especially important given thecliches regarding the absence of effective judicial institutions in the Arabworld. Sherifs contribution effectively dispels that myth. His article revealsthe Egyptian Supreme Constitutional Court to be a vibrant institution thattakes its constitutional duties seriously, and discharges those duties withintegrity, and when it finds that the government has acted unlawfully, it willstrike down the offensive legislation, or rule against the government ...


2015 ◽  
pp. 97-112
Author(s):  
Anne Eyre ◽  
Pam Dix

This chapter describes how a significant part of Disaster Action's mission has been to help create a health and safety climate in which disasters are less likely to occur. The focus on corporate responsibility has underpinned this intention. The degree to which Maurice de Rohan personally, and Disaster Action as a whole, succeeded in influencing government thinking is reflected in the remarks made by the then Home Secretary John Reid when he introduced the second reading of the Corporate Manslaughter Bill in the House of Commons on October 10, 2006. Getting to that point in 2006 had been a long, committed, and hard road for Disaster Action. The chapter then looks at Disaster Action's proposal for radical changes in the criminal justice system concerning the treatment of possible corporate crimes of violence. It also considers the establishment of the Centre for Corporate Accountability (CCA), which is a not-for-profit human rights organisation concerned with the promotion of worker and public safety.


2020 ◽  
Vol 22 (4) ◽  
pp. 667-697 ◽  
Author(s):  
Claire Bright ◽  
Axel Marx ◽  
Nina Pineau ◽  
Jan Wouters

AbstractThe corporate responsibility to respect human rights was formally introduced in 2011 with the unanimous endorsement of the UN Guiding Principles on Business and Human Rights (UNGPs) by the UN Human Rights Council. It is grounded in social expectations and forms part of the companies' “social license to operate.” This paper argues that this responsibility is progressively turning into a legal duty for lead companies to respect human rights in those types of value chains which are characterized by a high level of control by a lead company over its business partners. Our argument rests on two recent legal developments. Firstly, the article analyzes the judicialization of the corporate responsibility to respect in the case law on parent company liability in various jurisdictions, which, we argue, is highly likely to have some implications in relation to certain types of value chains so as to trigger the liability of lead companies for the human rights harms arising out of the activities of entities over which they exercise sufficient control. Secondly, the article delves into the legislative developments which increasingly require lead companies to exercise due diligence so as to prevent and address adverse human rights impacts in their own activities and global value chains.


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