Accounting for human rights

John Ferguson

Chapter 27 in Teaching Business and Human Rights, 2023, pp 387-399 from Edward Elgar Publishing

Abstract: This chapter provides an overview of current developments in the accounting, reporting, and assurance of business and human rights (BHR). The chapter begins with a brief description of the different strands of accounting practice, including the different types of accounting information and intended audiences associated with each strand of practice. This is followed by a discussion of the role of accounting envisioned in the United Nations Guiding Principles on Business and Human Rights (UNGPs) and its wider implementation; in particular, this section draws attention to the accounting and reporting requirements associated with human rights due diligence (HRDD). In addition to the UNGPs, the chapter considers other key attempts to develop corporate human rights reporting and indicators along with the challenges associated with accounting for human rights. The final sections of the chapter provide guidance on approaches to teaching accounting for human rights, including an exercise on the governance processes and policies required to account for human rights. Finally, the chapter concludes with some key questions for students from a range of disciplinary backgrounds.

Keywords: Business and Management; Education; Law - Academic; Politics and Public Policy Sociology and Social Policy; Teaching Methods; General Academic Interest (search for similar items in EconPapers)
Date: 2023
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