IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v99y2024ics1045235424000157.html
   My bibliography  Save this article

Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting

Author

Listed:
  • Rogerson, Michael
  • Scarpa, Francesco
  • Snelson-Powell, Annie

Abstract

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.

Suggested Citation

  • Rogerson, Michael & Scarpa, Francesco & Snelson-Powell, Annie, 2024. "Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    • Handle: RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000157
    DOI: 10.1016/j.cpa.2024.102716
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235424000157
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2024.102716?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ester Clementino & Richard Perkins, 2021. "How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy," Journal of Business Ethics, Springer, vol. 171(2), pages 379-397, June.
    2. Björn Fasterling & Geert Demuijnck, 2013. "Human Rights in the Void? Due Diligence in the UN Guiding Principles on Business and Human Rights," Journal of Business Ethics, Springer, vol. 116(4), pages 799-814, September.
    3. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
    4. Jonathan P. Doh & Terrence R. Guay, 2006. "Corporate Social Responsibility, Public Policy, and NGO Activism in Europe and the United States: An Institutional‐Stakeholder Perspective," Journal of Management Studies, Wiley Blackwell, vol. 43(1), pages 47-73, January.
    5. Frankental, Peter, 2011. "No accounting for human rights," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 762-764.
    6. Obara, Louise J. & Peattie, Ken, 2018. "Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies," Journal of World Business, Elsevier, vol. 53(6), pages 781-793.
    7. McCORQUODALE, Robert & SMIT, Lise & NEELY, Stuart & BROOKS, Robin, 2017. "Human Rights Due Diligence in Law and Practice: Good Practices and Challenges for Business Enterprises §," Business and Human Rights Journal, Cambridge University Press, vol. 2(2), pages 195-224, July.
    8. Carla Antonini & Cornelia Beck & Carlos Larrinaga, 2020. "Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1535-1567, July.
    9. Robert McCorquodale, 2009. "Corporate Social Responsibility and International Human Rights Law," Journal of Business Ethics, Springer, vol. 87(2), pages 385-400, August.
    10. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    11. Gray, Rob & Gray, Sue, 2011. "Accountability and human rights: A tentative exploration and a commentary," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 781-789.
    12. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    13. Tami Dinh & Anna Husmann & Gaia Melloni, 2023. "Corporate Sustainability Reporting in Europe: A Scoping Review," Accounting in Europe, Taylor & Francis Journals, vol. 20(1), pages 91-119, January.
    14. Yingru Li & John McKernan, 2016. "Human rights, accounting, and the dialectic of equality and inequality," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 568-593, May.
    15. Sepideh Parsa & Ian Roper & Michael Muller-Camen & Eva Szigetvari, 2018. "Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 47-64, March.
    16. Samanthi Silva & Stefan Schaltegger, 2019. "Social assessment and management of conflict minerals: a systematic literature review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(1), pages 157-182, January.
    17. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    18. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
    19. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    20. Wettstein, Florian, 2012. "CSR and the Debate on Business and Human Rights: Bridging the Great Divide," Business Ethics Quarterly, Cambridge University Press, vol. 22(4), pages 739-770, October.
    21. Muchlinski, Peter, 2012. "Implementing the New UN Corporate Human Rights Framework: Implications for Corporate Law, Governance, and Regulation," Business Ethics Quarterly, Cambridge University Press, vol. 22(1), pages 145-177, January.
    22. Cragg, Wesley, 2012. "Ethics, Enlightened Self-Interest, and the Corporate Responsibility to Respect Human Rights: A Critical Look at the Justificatory Foundations of the UN Framework," Business Ethics Quarterly, Cambridge University Press, vol. 22(1), pages 9-36, January.
    23. Sarah Lauwo & Olatunde Julius Otusanya, 2014. "Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania," Accounting Forum, Taylor & Francis Journals, vol. 38(2), pages 91-108, June.
    24. Ken McPhail & Carol A Adams, 2016. "Corporate respect for human rights: meaning, scope, and the shifting order of discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 650-678, May.
    25. Rosa Esteban-Arrea & Nicolas Garcia-Torea, 2022. "Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 600-625, March.
    26. Esben Pedersen & Wencke Gwozdz, 2014. "From Resistance to Opportunity-Seeking: Strategic Responses to Institutional Pressures for Corporate Social Responsibility in the Nordic Fashion Industry," Journal of Business Ethics, Springer, vol. 119(2), pages 245-264, January.
    27. Yingru Li & John McKernan, 2016. "Human rights, accounting, and the dialectic of equality and inequality," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 568-593, May.
    28. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    29. Christopher Marquis & Cuili Qian, 2014. "Corporate Social Responsibility Reporting in China: Symbol or Substance?," Organization Science, INFORMS, vol. 25(1), pages 127-148, February.
    30. José M. Moneva & Pablo Archel & Carmen Correa, 2006. "GRI and the camouflaging of corporate unsustainability," Accounting Forum, Taylor & Francis Journals, vol. 30(2), pages 121-137, June.
    31. Karin Buhmann, 2016. "Public Regulators and CSR: The ‘Social Licence to Operate’ in Recent United Nations Instruments on Business and Human Rights and the Juridification of CSR," Journal of Business Ethics, Springer, vol. 136(4), pages 699-714, July.
    32. Martin McCracken & Ronan McIvor & Raymond Treacy & Tony Wall, 2018. "A study of human capital reporting in the United Kingdom," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 130-141, March.
    33. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    34. Islam, Muhammad Azizul & McPhail, Ken, 2011. "Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 790-810.
    35. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    36. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    37. FASTERLING, Björn, 2017. "Human Rights Due Diligence as Risk Management: Social Risk Versus Human Rights Risk," Business and Human Rights Journal, Cambridge University Press, vol. 2(2), pages 225-247, July.
    38. Cassel, Douglass, 2001. "Human Rights and Business Responsibilities in the Global Marketplace," Business Ethics Quarterly, Cambridge University Press, vol. 11(2), pages 261-274, April.
    39. Ken McPhail & John Ferguson, 2016. "The past, the present and the future of accounting for human rights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 526-541, May.
    40. Tingey-Holyoak, Joanne, 2014. "Sustainable water storage by agricultural businesses: Strategic responses to institutional pressures," Journal of Business Research, Elsevier, vol. 67(12), pages 2590-2602.
    41. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    42. Boersma, Martijn & Bedford, David S, 2023. "The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry," The British Accounting Review, Elsevier, vol. 55(3).
    43. Sikka, Prem, 2011. "Accounting for human rights: The challenge of globalization and foreign investment agreements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 811-827.
    44. Muhammad Azizul Islam & Shamima Haque & Robin Roberts, 2017. "Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector," Australian Accounting Review, CPA Australia, vol. 27(1), pages 34-51, March.
    45. Bruce Clemens & Charles E. Bamford & Thomas J. Douglas, 2008. "Choosing strategic responses to address emerging environmental regulations: size, perceived influence and uncertainty," Business Strategy and the Environment, Wiley Blackwell, vol. 17(8), pages 493-511, December.
    46. Gregory Jackson & Androniki Apostolakou, 2010. "Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute?," Journal of Business Ethics, Springer, vol. 94(3), pages 371-394, July.
    47. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    48. Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle, 2011. "Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 765-780.
    49. Florian Wettstein, 2010. "The Duty to Protect: Corporate Complicity, Political Responsibility, and Human Rights Advocacy," Journal of Business Ethics, Springer, vol. 96(1), pages 33-47, September.
    50. Bryant Ashley Hudson & Gerardo A. Okhuysen, 2009. "Not with a Ten-Foot Pole: Core Stigma, Stigma Transfer, and Improbable Persistence of Men's Bathhouses," Organization Science, INFORMS, vol. 20(1), pages 134-153, February.
    51. RASCHE, Andreas & WADDOCK, Sandra, 2021. "The UN Guiding Principles on Business and Human Rights: Implications for Corporate Social Responsibility Research," Business and Human Rights Journal, Cambridge University Press, vol. 6(2), pages 227-240, June.
    52. Gray, Rob & Milne, Markus J., 2015. "It's not what you do, it's the way that you do it? Of method and madness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 51-66.
    53. Katherine Leanne Christ & Roger Leonard Burritt, 2021. "Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1484-1501, March.
    54. repec:eme:aaaj00:aaaj-11-2017-3242 is not listed on IDEAS
    55. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
    56. Katherine Leanne Christ & Kathyayini Kathy Rao & Roger Leonard Burritt, 2019. "Accounting for modern slavery: an analysis of Australian listed company disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(3), pages 836-865, April.
    57. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    58. BUHMANN, Karin, 2018. "Neglecting the Proactive Aspect of Human Rights Due Diligence? A Critical Appraisal of the EU’s Non-Financial Reporting Directive as a Pillar One Avenue for Promoting Pillar Two Action," Business and Human Rights Journal, Cambridge University Press, vol. 3(1), pages 23-45, January.
    59. repec:eme:aaaj00:aaaj-07-2015-2142 is not listed on IDEAS
    60. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    61. Lauwo, Sarah & Otusanya, Olatunde Julius, 2014. "Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania," Accounting forum, Elsevier, vol. 38(2), pages 91-108.
    62. Claire Methven O'Brien & Sumithra Dhanarajan, 2016. "The corporate responsibility to respect human rights: a status review," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 542-567, May.
    63. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    64. repec:eme:aaaj00:aaaj-08-2020-4726 is not listed on IDEAS
    65. repec:eme:aaaj00:aaaj-09-2019-4167 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    2. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Wettstein, Florian & Giuliani, Elisa & Santangelo, Grazia D. & Stahl, Günter K., 2019. "International business and human rights: A research agenda," Journal of World Business, Elsevier, vol. 54(1), pages 54-65.
    4. Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2783-2798, November.
    5. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    6. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    7. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    8. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    9. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    10. Onyeka K. Osuji & Ugochukwu L. Obibuaku, 2016. "Rights and Corporate Social Responsibility: Competing or Complementary Approaches to Poverty Reduction and Socioeconomic Rights?," Journal of Business Ethics, Springer, vol. 136(2), pages 329-347, June.
    11. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
    12. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    13. Judith Schrempf-Stirling & Florian Wettstein, 2017. "Beyond Guilty Verdicts: Human Rights Litigation and its Impact on Corporations’ Human Rights Policies," Journal of Business Ethics, Springer, vol. 145(3), pages 545-562, October.
    14. Matthew Amengual & Rita Mota & Alexander Rustler, 2023. "The ‘Court of Public Opinion:’ Public Perceptions of Business Involvement in Human Rights Violations," Journal of Business Ethics, Springer, vol. 185(1), pages 49-74, June.
    15. Ana Čertanec, 2019. "The Connection between Corporate Social Responsibility and Corporate Respect for Human Rights," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 103-127, June.
    16. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    17. Lisa Baudot & Zhongwei Huang & Dana Wallace, 2021. "Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure," Journal of Business Ethics, Springer, vol. 172(1), pages 151-174, August.
    18. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    19. Björn Fasterling & Geert Demuijnck, 2013. "Human Rights in the Void? Due Diligence in the UN Guiding Principles on Business and Human Rights," Journal of Business Ethics, Springer, vol. 116(4), pages 799-814, September.
    20. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000157. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.