The United Nations Guiding Principles on Business and Human Rights : Putting Accounting for Human Rights into Practice

McPhail, Ken, Islam, Muhammad Azizul, & Huddle, Sam (2014) The United Nations Guiding Principles on Business and Human Rights : Putting Accounting for Human Rights into Practice. Latrobe University and CAAN, Melbourne, VIC.

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Abstract

The “Guiding Principles on Business and Human Rights: Implementing the United Nations ‘Protect, Respect and Remedy Framework’” (the Guiding Principles), endorsed by The United Nations Human Rights Council on 16 June 2011, outline obligations for nation states that currently exist under international law and provide the first authoritative reference point for corporations’ human rights responsibilities. Of the 30 principles endorsed, half relate directly to business. The Guiding Principles have far-reaching implications for all businesses, both small and large, and represent one of the most significant developments in corporate governance this century. In response to a recognition of the potential impacts of the Guiding Principles on corporate governance, the Institute of Chartered Accountants in Australia provided La Trobe Business School with grant funding to undertake groundbreaking research on the implications of the Guiding Principles for management and accounting systems within corporate Australia. This report represents the outcome of the study.

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ID Code: 81802
Item Type: Report
Refereed: No
Additional Information: This research has been assisted by the Institute of Chartered Accountants in Australia
through its Academic Research Grant Scheme.
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 Latrobe University
Deposited On: 15 Feb 2015 23:05
Last Modified: 16 Feb 2015 21:19

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