人权会计:欧盟上市公司报告中的尽职调查证据

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-20 DOI:10.1016/j.cpa.2024.102716
Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell
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引用次数: 0

摘要

本文调查了欧盟最大的 100 家上市公司披露人权尽职调查(HRDD)信息的程度和策略。我们的研究工作是在机构对开展人权尽职调查的预期正在形成的关键时刻进行的,这使我们能够评估企业为欧盟新出现的和即将出台的具有法律约束力的法规所做的准备。为了分析企业披露的信息,我们开发了一种基于联合国《工商业与人权指导原则》(UNGPs)的评分工具。我们以奥利弗(Oliver,1991 年)关于企业对制度压力的战略反应的理论框架为基础,在社会和环境会计的背景下,结合实质性和象征性披露方法文献中的概念,对我们的研究结果进行解释。我们的贡献有助于加深对企业参与人力资源披露问题的方式及其参与状态或程度的理解。我们揭示了三种关键的人力资源披露策略:驳回、隐瞒和遵守。拒绝类别的存在尤为显著,这意味着我们样本中的许多公司对人力资源披露问题的参与程度较弱。此外,我们还发现,虽然许多公司都以言论为导向,传达了保护人权的承诺,但以行动为导向的披露程度和详细说明人权捍卫的关键做法却明显被忽视了。我们的研究结果还对政策制定者产生了重要影响,因为我们的研究结果可以提高新法规的能力,从而更好地执行战略参与成果。
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Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting

This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring tool based on the United Nations’ Guiding Principles on Business and Human Rights (UNGPs). We interpret our findings building on Oliver’s (1991) theoretical framework of firms’ strategic responses to institutional pressures, as adopted in the context of social and environmental accounting and integrated with concepts from the literature on substantive and symbolic disclosure approaches. Our contributions advance the understanding of the ways that firms are engaging with the HRDD issue and the state or level of their engagement. We reveal three key HRDD disclosure strategies: dismissal, concealment, and compliance. The presence of the dismissal category is particularly significant, implying weak engagement with HRDD for many firms in our sample. Furthermore, we find that while many firms have a talk-orientation, where they communicate a commitment to protect human rights, the extent to which disclosures are action-oriented and detail the key practice of HRDD is significantly neglected. Important implications also follow for policymakers as our results can enhance the capability of new regulation to better enforce a strategic engagement outcome.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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