scholarly journals Determining the content of corporate reporting on human rights

2021 ◽  
Vol 69 (4) ◽  
pp. 813-842
Author(s):  
Ana Čertanec
Keyword(s):  
Human Rights ◽  
Financial Reporting ◽  
Health And Human Rights ◽  
Corporate Transparency ◽  
Corporate Reporting ◽  
Reporting Framework ◽  
Uniform Definition ◽  
Definition Of ◽  
Rights Issue ◽  
Rights Issues

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.

The (co)evolution of human rights advocacy: Understanding human rights issue emergence over time

2018 ◽  
Vol 54 (3) ◽  
pp. 313-334 ◽  
Author(s):  
Baekkwan Park ◽  
Amanda Murdie ◽  
David R Davis
Keyword(s):  
Human Rights ◽  
Causal Process ◽  
Change Over Time ◽  
Advocacy Network ◽  
Human Rights Advocacy ◽  
Human Rights Norms ◽  
Rights Issue ◽  
Relationship Of ◽  
Rights Issues ◽  
Over Time

How does the discussion of human rights issues change over time? Without advocates adopting a human rights issue in the first place, international ‘shaming’ cannot occur. In this article, we examine how human rights discussions converge and diverge around new frames and new issues over time. Human rights norms do not evolve alone; their prevalence, framing, and focus are all dependent on how they relate to other norms in the advocacy community. Drawing on over 30,000 documents from dozens of human rights organizations from 1990 to 2011, we provide a temporal overview and visualization of the ebb and flow of human rights issues. Using our new dataset and state-of-the-art methods from computer science, our approach allows us to quantitatively examine (a) how new issues emerge in the advocacy network, (b) the relationship of these new issues to extant human rights advocacy and information, and (c) how the framing and specificity of these issues change over time. By focusing on the process by which a new issue gets incorporated into the work of advocates, we provide an empirical assessment of the first step in the causal process connecting shaming to improvement in human rights practices.

The Evolving Field of Health and Human Rights: Issues and Methods

2002 ◽  
Vol 30 (4) ◽  
pp. 739-754 ◽  
Author(s):  
Stephen P. Marks
Keyword(s):  
Human Rights ◽  
Health Law ◽  
Health And Human Rights ◽  
Excellent Opportunity ◽  
Human Rights Movement ◽  
History Of ◽  
Rights Issues

The conference on Health, Law and Human Rights: Exploring the Connections held last fall in Philadelphia was a telling moment in the complex history of a movement — the “health and human rights movement” for want of a better term — inaugurated by the pioneering work of Jonathan Mann, whose memory the Conference honored. The François-Xavier Bagnoud Center for Health and Human Rights — founded by Mann and carrying on his legacy — was pleased to co-sponsor the conference. The conference and this symposium issue containing the main papers provide an excellent opportunity to take stock of that movement by means of a commentary based on the papers. This commentary is made from a resolutely human rights perspective, with the aim of engaging the authors in a dialogue on whether and to what extent each article advances knowledge about the interconnectedness and mutually reinforcing character of health and human rights, which is the lasting legacy of Jonathan Mann.

Socially responsible global supply chains

2016 ◽  
Vol 7 (2) ◽  
pp. 163-180 ◽  
Author(s):  
Thomas A. Hemphill ◽  
Keith J. Kelley
Keyword(s):  
Human Rights ◽  
Supply Chains ◽  
Health And Safety ◽  
Global Supply Chain ◽  
Shared Responsibility ◽  
Global Supply Chains ◽  
Content Type ◽  
Building Safety ◽  
Rights Issue ◽  
Rights Issues

Purpose This paper aims to address the viability of two recent initiatives proposed to address the important human rights issue of employee and building safety among manufacturers in the global supply chain: the recently proposed “Shared Responsibility Paradigm” now being considered by concerned stakeholders as a new approach to understanding human rights issues across global supply chains and the proposed International Organization for Standardization (ISO) 45001 comprehensive framework for management systems addressing occupational health and safety. Design/methodology/approach First, the paper establishes a theoretical foundation for these two initiatives as practical and implementable solutions for this human rights issue and includes a section addressing the results of recent academic research on social responsibility in global supply chains. The paper then provides a detailed description of the shared responsibility paradigm and the ISO 45001 health and safety standard, respectively, followed by a discussion of their viability, policy implications and directions for future research. Findings Recent developments pertaining to the implementation of the ISO 45001 standard and the unveiling of the World Economic Forum’s shared responsibility model offer aspirational hope for a multi-stakeholder solution to successfully addressing serious human rights issues related to employee safety in Bangladesh and other least developed countries. Originality/value This paper offers an early viability assessment of the two recent initiatives proposed to address the important human rights issue of employee and building safety among manufacturers in the global supply chain: the “Shared Responsibility Paradigm” and the proposed ISO 45001 standard for worker health and safety.

Human Rights Issues and Health Practices

1998 ◽  
Vol 10 (2) ◽  
pp. 94-99 ◽  
Author(s):  
Donald E Stewart
Keyword(s):  
Public Health ◽  
Human Rights ◽  
Cultural Bias ◽  
Asia Pacific ◽  
Health Practices ◽  
Health Practitioners ◽  
Definition Of ◽  
Health Rights ◽  
Public Health Practitioners ◽  
Rights Issues

On the occasion of the 50th anniversary of the Universal Declaration of Human Rights and in the context of current adverse economic circumstance in the Asia-Pacific region, it is apparent that we still have a long way to go before we can claim adequate promotion and protection of fundamental freedoms, human rights and health rights. New approaches to public health and a social, or population definition of health requires an active engagement with human rights and a recognition of the ethical domain. Such an engagement is assisted by the articulation of some of the fundamental principles underlying various Conventions, Charters and Declarations and the contribution of liberal moral and political theory to such documents. Such liberal traditions have been challenged for their ethnocentrism and western cultural bias. However it is argued that they form a basis for important universal standards which can assist public health practitioners as they navigate through the turbulent waters of human rights issues and health practices.

The Role of IT in Global Health Disparities and Human Rights

2011 ◽  
pp. 782-797
Author(s):  
Josephine Kershaw
Keyword(s):  
Health Care ◽  
Human Rights ◽  
Health Disparities ◽  
It Management ◽  
Health And Human Rights ◽  
The World ◽  
Health Related ◽  
Role Of It ◽  
Rights Issues

In a global environment, a key challenge of health care and information technology (IT) management involves increasing the knowledge of human rights issues and addressing the health disparities that result when human rights are violated. This chapter aims to promote the awareness and protection of basic human rights as a 21st century imperative. Drawing upon the human rights conceptual framework, the chapter focuses on the following objectives: First, the chapter highlights direct and indirect linkages between health and human rights, with an introduction to the principles in the Universal Declaration of Human Rights and other health-related human rights documents. Second, the relevance of the globalization and the human rights framework for health care and IT management will be discussed. Third, the chapter presents initiatives in IT management solutions and policies with promising potential to enhance the health care and human rights situations of people around the world.

Treating Refugee Victims of Torture: The Rocky Mountain Survivors Program

1997 ◽  
Vol 19 (4) ◽  
pp. 23-26 ◽  
Author(s):  
Peter Van Arsdale
Keyword(s):  
Mental Health ◽  
Human Rights ◽  
Rocky Mountain ◽  
Health And Human Rights ◽  
Theory To Practice ◽  
The Right ◽  
Rights Issues

This paper, and indeed the project it represents, is about moving from theory to practice. It is about doing so under trying circumstances—certainly for the professionals involved, but more for the clients and intended beneficiaries. It is about a search for "the right stuff" in one community's quest to better serve refugees and immigrants, particularly those that have been severely traumatized and/or tortured. At the broadest level, it is about applying anthropology and psychology as part of a multifaceted effort to deal with mental health and human rights issues.

scholarly journals Human Rights in Judaism and the Jewish Legal Tradition

2019 ◽  
Vol 12 (4) ◽  
pp. 250-258
Author(s):  
A. V. Krylov ◽  
A. V. Fedorchenko
Keyword(s):  
Human Rights ◽  
Legal Tradition ◽  
Definition Of ◽  
Rights Issues

Book Review: V.P. Vorobev, R.L. Iliev. Human Rights in Judaism and the Jewish Legal Tradition. Moscow: “Nazionalnoe Obozrenie” Publ. House, 2018. 248 p. (In Russian).V.P. Vorobiev and R.L. Iliev analyse the causes associated with the emergence of the concept of human rights and its understanding, referring to Judaism, which largely identified the modern definition of «human rights». The publication will be useful for all those interested in human rights issues.

scholarly journals INTEGRATED NON-FINANCIAL CORPORATE REPORTING ON SUSTAINABLE DEVELOPMENT

2017 ◽  
pp. 45-51
Author(s):  
O. E. Medvedeva
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Environmental Risks ◽  
Environmental Damage ◽  
Regulatory Document ◽  
Economic Problems ◽  
Corporate Reporting ◽  
Field Practice ◽  
Definition Of ◽  
Domestic Companies

The article discusses the legal and economic problems of development in Russia of a new tool of environmental management aimed at environmental protection and implemented through the concept of Integrated non-financial corporate reporting in sustainable development. Summarizes international approaches accounting community to this field, practice shows the preparation of the integrated non-financial reporting of the Russian company-mi, identifies the main problems and disadvantages of the preparation of the integrated non-financial reporting in relation to environmental components does domestic companies. To eliminate these disadvantages it is proposed to show the process of formation of the company’s value under the influence of factors of sustainable development in the preparation of integrated non-financial reporting through the integration of environmental risks, expressed in terms of the assessment of potential and actual environmental damage. Currently, the legal definition of “environmental damage" in the Russian legislation is missing. There are also no grades of environmental damage, which hinders an adequate assessment of environmental risks that could be reflected in integrated non-financial reporting. In order to eliminate the problems of preparation of integrated non-financial reporting by Russian companies, it is proposed to eliminate gaps in the legal and methodological regulation of issues of assessment and compensation of environmental damage and adoption of a specialized regulatory document in this area in the form of a standard for assessing environmental damage.

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