Determining the content of corporate reporting on human rights
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, socioeconomic, labor, health, and human rights issues. In the paper the author argues that a uniform def...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2021-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652104813Q.pdf |
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| _version_ | 1849704508098084864 |
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| author | Čertanec Ana |
| author_facet | Čertanec Ana |
| author_sort | Čertanec Ana |
| collection | DOAJ |
| description | 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, socioeconomic, 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. |
| format | Article |
| id | doaj-art-c0bfca5e335547f9b7e04c02ef56203a |
| institution | DOAJ |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-c0bfca5e335547f9b7e04c02ef56203a2025-08-20T03:16:43ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932021-01-0169481384210.51204/Anali_PFBU_21406A0003-25652104813QDetermining the content of corporate reporting on human rightsČertanec Ana0University of Ljubljana, School of Economics and Business, Academic Unit for Management and Organization, Ljubljana, SloveniaBusiness enterprises have to report their activities to stakeholders in order to provide corporate transparency. Non-financial corporate reports provide a comprehensive coverage of environmental, socioeconomic, 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.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652104813Q.pdfnon-financial corporate reportinghuman rightsreporting requirementsun guiding principles reporting frameworkgri standards |
| spellingShingle | Čertanec Ana Determining the content of corporate reporting on human rights Anali Pravnog Fakulteta u Beogradu non-financial corporate reporting human rights reporting requirements un guiding principles reporting framework gri standards |
| title | Determining the content of corporate reporting on human rights |
| title_full | Determining the content of corporate reporting on human rights |
| title_fullStr | Determining the content of corporate reporting on human rights |
| title_full_unstemmed | Determining the content of corporate reporting on human rights |
| title_short | Determining the content of corporate reporting on human rights |
| title_sort | determining the content of corporate reporting on human rights |
| topic | non-financial corporate reporting human rights reporting requirements un guiding principles reporting framework gri standards |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652104813Q.pdf |
| work_keys_str_mv | AT certanecana determiningthecontentofcorporatereportingonhumanrights |