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The past, the present and the future of accounting for human rights

Author

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  • Ken McPhail
  • John Ferguson

Abstract

Purpose - – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue ofAccounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach - – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings - – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications - – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value - – This paper, and the other contributions to this special issue ofAAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:4:p:526-541
    DOI: 10.1108/AAAJ-03-2016-2441
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    Citations

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    Cited by:

    1. Marisa McVey & John Ferguson & François-Régis Puyou, 2023. "“Traduttore, Traditore?” Translating Human Rights into the Corporate Context," Journal of Business Ethics, Springer, vol. 182(3), pages 573-596, January.
    2. Maximilian J. L. Schormair & Lara M. Gerlach, 2020. "Corporate Remediation of Human Rights Violations: A Restorative Justice Framework," Journal of Business Ethics, Springer, vol. 167(3), pages 475-493, December.
    3. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    4. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    5. 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.
    6. 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.
    7. Trina Saha & Rubel Miah & Mahfujur Rahman & Sumon Kumar Das & Emranul Hoque, 2023. "Disclosures for slavery accounting concerning SDG 8 and corporate attributes: a study on the banking industry of Bangladesh," Future Business Journal, Springer, vol. 9(1), pages 1-11, December.
    8. 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.

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