[1]
Aizawa, M. et al. 2018. International Financial Regulations and Human Rights: Connecting the Dots. Manchester Journal of International Economic Law. 15, 1 (2018).
[2]
Albareda, L. 2008. Corporate responsibility, governance and accountability: from self‐regulation to co‐regulation. Corporate Governance: The international journal of business in society. 8, 4 (Aug. 2008), 430–439. DOI:https://doi.org/10.1108/14720700810899176.
[3]
Amis, J.M. et al. 2018. Inequality, Institutions and Organizations. Organization Studies. 39, 9 (Sep. 2018), 1131–1152. DOI:https://doi.org/10.1177/0170840618792596.
[4]
Andersson, L. et al. 2019. Book Review Symposium:Slavery In and Around Organizations. Organization Studies. 40, 1 (Jan. 2019), 135–138. DOI:https://doi.org/10.1177/0170840618789380.
[5]
Argandoña, A. 2007. The United Nations Convention Against Corruption and its Impact on International Companies. Journal of Business Ethics. 74, 4 (Aug. 2007), 481–496. DOI:https://doi.org/10.1007/s10551-007-9524-z.
[6]
AUGENSTEIN, D. et al. 2018. The UNGPs in the European Union: The Open Coordination of Business and Human Rights? Business and Human Rights Journal. 3, 01 (Jan. 2018), 1–22. DOI:https://doi.org/10.1017/bhj.2017.30.
[7]
BARRIENTOS, S. et al. 2011. Decent work in global production networks: Framing the policy debate. International Labour Review. 150, 3–4 (Dec. 2011), 297–317. DOI:https://doi.org/10.1111/j.1564-913X.2011.00118.x.
[8]
BARRIENTOS, S. et al. 2011. Economic and social upgrading in global production networks: A new paradigm for a changing world. International Labour Review. 150, 3–4 (Dec. 2011), 319–340. DOI:https://doi.org/10.1111/j.1564-913X.2011.00119.x.
[9]
Baumann-Pauly, D. et al. 2017. Industry-Specific Multi-Stakeholder Initiatives That Govern Corporate Human Rights Standards: Legitimacy assessments of the Fair Labor Association and the Global Network Initiative. Journal of Business Ethics. 143, 4 (Jul. 2017), 771–787. DOI:https://doi.org/10.1007/s10551-016-3076-z.
[10]
Bishop, J.D. 2012. The Limits of Corporate Human Rights Obligations and the Rights of For-Profit Corporations. Business Ethics Quarterly. 22, 01 (Jan. 2012), 119–144. DOI:https://doi.org/10.5840/beq20122217.
[11]
Boiral, O. 2013. Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal. 26, 7 (Sep. 2013), 1036–1071. DOI:https://doi.org/10.1108/AAAJ-04-2012-00998.
[12]
Bovens, M. 2007. Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal. 13, 4 (Jul. 2007), 447–468. DOI:https://doi.org/10.1111/j.1468-0386.2007.00378.x.
[13]
Braithwaite, J. 2006. Responsive regulation and developing economies. World Development. 34, 5 (May 2006), 884–898. DOI:https://doi.org/10.1016/j.worlddev.2005.04.021.
[14]
Brown, H.S. et al. 2009. Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production. 17, 6 (Apr. 2009), 571–580. DOI:https://doi.org/10.1016/j.jclepro.2008.12.009.
[15]
Brown, J. 2009. Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting. 20, 3 (Apr. 2009), 313–342. DOI:https://doi.org/10.1016/j.cpa.2008.08.002.
[16]
Campbell, T. 2006. Rights: a critical introduction. Routledge.
[17]
Campbell, T. and Miller, S. 2004. Human rights and the moral responsibilities of corporate and public sector organisations. Kluwer Academic Publishers.
[18]
Clapham, A. 2006. Human rights obligations of non-state actors. Oxford University Press.
[19]
Conceptualizing indicators for human rights: https://www.ohchr.org/en/publications/policy-and-methodological-publications/human-rights-indicators-guide-measurement-and.
[20]
Corporate Human Rights Benchmark Methodology: 2018. https://www.worldbenchmarkingalliance.org/research/the-methodology-for-the-2020-corporate-human-rights-benchmark/.
[21]
COSSART, S. et al. 2017. The French Law on Duty of Care: A Historic Step Towards Making Globalization Work for All. Business and Human Rights Journal. 2, 02 (Jul. 2017), 317–323. DOI:https://doi.org/10.1017/bhj.2017.14.
[22]
Cragg, W. 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. 22, 1 (2012).
[23]
DARCY, S. 2017. ‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights. Business and Human Rights Journal. 2, 01 (Jan. 2017), 1–30. DOI:https://doi.org/10.1017/bhj.2016.23.
[24]
Decent work in global supply chains (2016): https://www.ilo.org/ilc/ILCSessions/105/reports/reports-to-the-conference/WCMS_468097/lang--en/index.htm.
[25]
Deegan, C. 2002. The legitimizing effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing & Accountability Journal. 15, 3 (Aug. 2002), 282–311. DOI:https://doi.org/10.1108/09513570210435852.
[26]
Diouf, D. and Boiral, O. 2017. The quality of sustainability reports and impression management. Accounting, Auditing & Accountability Journal. 30, 3 (Mar. 2017), 643–667. DOI:https://doi.org/10.1108/AAAJ-04-2015-2044.
[27]
Donnelly, J. and Whelan, D.J. 2020. International human rights. Routledge.
[28]
Doorey, D.J. 2011. The Transparent Supply Chain: from Resistance to Implementation at Nike and Levi-Strauss. Journal of Business Ethics. 103, 4 (Nov. 2011), 587–603. DOI:https://doi.org/10.1007/s10551-011-0882-1.
[29]
Dowell-Jones, M. and Kinley, D. 2011. Minding the Gap: Global Finance and Human Rights. Ethics & International Affairs. 25, 02 (Jun. 2011), 183–210. DOI:https://doi.org/10.1017/S0892679411000062.
[30]
Egels-Zandén, N. et al. 2015. Trade-offs in supply chain transparency: the case of Nudie Jeans Co. Journal of Cleaner Production. 107, (Nov. 2015), 95–104. DOI:https://doi.org/10.1016/j.jclepro.2014.04.074.
[31]
Egels-Zandén, N. and Lindholm, H. 2015. Do codes of conduct improve worker rights in supply chains? A study of Fair Wear Foundation. Journal of Cleaner Production. 107, (Nov. 2015), 31–40. DOI:https://doi.org/10.1016/j.jclepro.2014.08.096.
[32]
Fasterling, B. and Demuijnck, G. 2013. Human Rights in the Void? Due Diligence in the UN Guiding Principles on Business and Human Rights. Journal of Business Ethics. 116, 4 (Sep. 2013), 799–814. DOI:https://doi.org/10.1007/s10551-013-1822-z.
[33]
de Felice, D. 2015. Business and Human Rights Indicators to Measure the Corporate Responsibility to Respect: Challenges and Opportunities. Human Rights Quarterly. 37, 2 (2015), 511–555. DOI:https://doi.org/10.1353/hrq.2015.0031.
[34]
Forman, L. 2007. Trade Rules, Intellectual Property, and the Right to Health. Ethics & International Affairs. 21, 03 (Sep. 2007), 337–357. DOI:https://doi.org/10.1111/j.1747-7093.2007.000103.x.
[35]
Forman, L. 2007. Trade Rules, Intellectual Property, and the Right to Health. Ethics & International Affairs. 21, 03 (Sep. 2007), 337–357. DOI:https://doi.org/10.1111/j.1747-7093.2007.000103.x.
[36]
Forst, R. 2012. The Justification of Human Rights and the Basic Right to Justification. A Reflexive Approach. Philosophical Dimensions of Human Rights. C. Corradetti, ed. Springer Netherlands. 81–106.
[37]
Gallhofer, S. et al. 2006. The emancipatory potential of online reporting. Accounting, Auditing & Accountability Journal. 19, 5 (Sep. 2006), 681–718. DOI:https://doi.org/10.1108/09513570610689668.
[38]
Gilbert, D.U. et al. 2011. Accountability in a Global Economy: The Emergence of International Accountability Standards. Business Ethics Quarterly. 21, 1 (2011), 23–44.
[39]
GRAF, A. and IFF, A. 2017. Respecting Human Rights in Conflict Regions: How to Avoid the ‘Conflict Spiral’. Business and Human Rights Journal. 2, 01 (Jan. 2017), 109–133. DOI:https://doi.org/10.1017/bhj.2016.9.
[40]
Griffin, J. 2001. First Steps in an Account of Human Rights. European Journal of Philosophy. 9, 3 (Dec. 2001), 306–327. DOI:https://doi.org/10.1111/1468-0378.00139.
[41]
Gualandris, J. et al. 2015. Sustainable evaluation and verification in supply chains: Aligning and leveraging accountability to stakeholders. Journal of Operations Management. 38, 1 (Sep. 2015), 1–13. DOI:https://doi.org/10.1016/j.jom.2015.06.002.
[42]
Harrison, J. 2011. Human Rights Measurement: Reflections on the Current Practice and Future Potential of Human Rights Impact Assessment. Journal of Human Rights Practice. 3, 2 (Jul. 2011), 162–187. DOI:https://doi.org/10.1093/jhuman/hur011.
[43]
Hiss, S. 2013. The Politics of the Financialization of Sustainability. Competition & Change. 17, 3 (Aug. 2013), 234–247. DOI:https://doi.org/10.1179/1024529413Z.00000000035.
[44]
Hsieh, N. 2015. Should Business Have Human Rights Obligations? Journal of Human Rights. 14, 2 (Apr. 2015), 218–236. DOI:https://doi.org/10.1080/14754835.2015.1007223.
[45]
Keig, D.L. et al. 2015. Formal and Informal Corruption Environments and Multinational Enterprise Social Irresponsibility. Journal of Management Studies. 52, 1 (Jan. 2015), 89–116. DOI:https://doi.org/10.1111/joms.12102.
[46]
KIRKEBØ, T.L. and LANGFORD, M. 2018. The Commitment Curve: Global Regulation of Business and Human Rights. Business and Human Rights Journal. 3, 02 (Jul. 2018), 157–185. DOI:https://doi.org/10.1017/bhj.2018.11.
[47]
Knudsen, J.S. 2013. The Growth of Private Regulation of Labor Standards in Global Supply Chains: Mission Impossible for Western Small- and Medium-Sized Firms? Journal of Business Ethics. 117, 2 (Oct. 2013), 387–398. DOI:https://doi.org/10.1007/s10551-012-1527-8.
[48]
Kolstad, I. 2016. Three questions about engagement and exclusion in responsible investment. Business Ethics: A European Review. 25, 1 (Jan. 2016), 45–58. DOI:https://doi.org/10.1111/beer.12107.
[49]
Landman, T. and Larizza, M. 2009. Inequality and Human Rights: Who Controls What, When, and How. International Studies Quarterly. 53, 3 (Sep. 2009), 715–736. DOI:https://doi.org/10.1111/j.1468-2478.2009.00553.x.
[50]
LEBARON, G. and LISTER, J. 2015. Benchmarking global supply chains: the power of the ‘ethical audit’ regime. Review of International Studies. 41, 05 (Dec. 2015), 905–924. DOI:https://doi.org/10.1017/S0260210515000388.
[51]
Lehman, C. et al. 2016. Immigration and neoliberalism: three cases and counter accounts. Accounting, Auditing & Accountability Journal. 29, 1 (Jan. 2016), 43–79. DOI:https://doi.org/10.1108/AAAJ-09-2013-1470.
[52]
Leisinger, K.M. 2009. On Corporate Responsibility for Human Rights. Humanism in business. Cambridge University Press. 175–203.
[53]
Löscher, P. The CEO of Siemens On Using a Scandal To Drive Change. Harard Business Review. 90, 11, 39–42.
[54]
Martin-Ortega, O. 2008. Business and Human Rights in Conflict. Ethics & International Affairs. 22, 3 (Sep. 2008), 273–283. DOI:https://doi.org/10.1111/j.1747-7093.2008.00156.x.
[55]
MARTIN-ORTEGA, O. 2018. Public Procurement as a Tool for the Protection and Promotion of Human Rights: a Study of Collaboration, Due Diligence and Leverage in the Electronics Industry. Business and Human Rights Journal. 3, 01 (Jan. 2018), 75–95. DOI:https://doi.org/10.1017/bhj.2017.35.
[56]
MARTIN-ORTEGA, O. 2018. Public Procurement as a Tool for the Protection and Promotion of Human Rights: a Study of Collaboration, Due Diligence and Leverage in the Electronics Industry. Business and Human Rights Journal. 3, 01 (Jan. 2018), 75–95. DOI:https://doi.org/10.1017/bhj.2017.35.
[57]
Mashaw, J.L. 2006. Accountability and Institutional Design: Some Thoughts on the Grammar of Governance (Yale Law School, Public Law Working Paper No. 116). Yale Law School.
[58]
Matilal, S. and Höpfl, H. 2009. Accounting for the Bhopal disaster: footnotes and photographs. Accounting, Auditing & Accountability Journal. 22, 6 (2009), 953–972. DOI:https://doi.org/10.1108/09513570910980472.
[59]
McCorquodale, R. 2009. Corporate Social Responsibility and International Human Rights Law. Journal of Business Ethics. 87, S2 (Aug. 2009), 385–400. DOI:https://doi.org/10.1007/s10551-009-0296-5.
[60]
McCORQUODALE, R. et al. 2017. Human Rights Due Diligence in Law and Practice: Good Practices and Challenges for Business Enterprises. Business and Human Rights Journal. 2, 02 (Jul. 2017), 195–224. DOI:https://doi.org/10.1017/bhj.2017.2.
[61]
McPhail, K. and Adams, C.A. 2016. Corporate respect for human rights: meaning, scope, and the shifting order of discourse. Accounting, Auditing & Accountability Journal. 29, 4 (May 2016), 650–678. DOI:https://doi.org/10.1108/AAAJ-09-2015-2241.
[62]
Merry, S.E. 2011. Measuring the World. Current Anthropology. 52, S3 (Apr. 2011), S83–S95. DOI:https://doi.org/10.1086/657241.
[63]
Methven O’Brien, C. 2018. Experimentalist Global Governance and the Case for a Framework Convention Based on the UN Guiding Principles on Business and Human Rights. SSRN Electronic Journal. (2018). DOI:https://doi.org/10.2139/ssrn.3296840.
[64]
Methven O’Brien, C. and Dhanarajan, S. 2016. The corporate responsibility to respect human rights: a status review. Accounting, Auditing & Accountability Journal. 29, 4 (May 2016), 542–567. DOI:https://doi.org/10.1108/AAAJ-09-2015-2230.
[65]
Methven O’Brien, C. and Dhanarajan, S. 2016. The corporate responsibility to respect human rights: a status review. Accounting, Auditing & Accountability Journal. 29, 4 (May 2016), 542–567. DOI:https://doi.org/10.1108/AAAJ-09-2015-2230.
[66]
Methven O’Brien, C. and Martin-Ortega, O. 2018. Discretion, Divergence, Paradox: Public and Private Supply Chain Standards on Human Rights. SSRN Electronic Journal. (2018). DOI:https://doi.org/10.2139/ssrn.3197615.
[67]
Muller, A. 2018. When Does Corporate Social Performance Pay for International Firms? Business & Society. (Dec. 2018). DOI:https://doi.org/10.1177/0007650318816957.
[68]
Özsu, U. Neoliberalism and Human Rights: The Brandt Commission and the Struggle for a New World Order.
[69]
PARK, S.K. 2018. Social Bonds for Sustainable Development: A Human Rights Perspective on Impact Investing. Business and Human Rights Journal. 3, 02 (Jul. 2018), 233–255. DOI:https://doi.org/10.1017/bhj.2018.6.
[70]
Parsa, S. et al. 2018. Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework. Accounting Forum. 42, 1 (Mar. 2018), 47–64. DOI:https://doi.org/10.1016/j.accfor.2018.01.001.
[71]
Pogge, T. Real World Justice.
[72]
Power, M. 1991. Auditing and Environmental Expertise: Between Protest and Professionalisation. Accounting, Auditing & Accountability Journal. 4, 3 (1991). DOI:https://doi.org/10.1108/09513579110141751.
[73]
POWER, M. 2004. The risk management of everything. The Journal of Risk Finance. 5, 3 (Mar. 2004), 58–65. DOI:https://doi.org/10.1108/eb023001.
[74]
Reporting guidance on 10th principle against corruption: http://www.unglobalcompact.org/Issues/transparency_anticorruption/index.html.
[75]
Schrempf-Stirling, J. and Wettstein, F. 2017. Beyond Guilty Verdicts: Human Rights Litigation and its Impact on Corporations’ Human Rights Policies. Journal of Business Ethics. 145, 3 (Oct. 2017), 545–562. DOI:https://doi.org/10.1007/s10551-015-2889-5.
[76]
SEN, A. 2004. Elements of a Theory of Human Rights. Philosophy  Public Affairs. 32, 4 (Oct. 2004), 315–356. DOI:https://doi.org/10.1111/j.1088-4963.2004.00017.x.
[77]
Sen, A. 1988. Property and Hunger. Economics and Philosophy. 4, 01 (Apr. 1988). DOI:https://doi.org/10.1017/S026626710000033X.
[78]
Siddiqui, J. and Uddin, S. 2016. Human rights disasters, corporate accountability and the state. Accounting, Auditing & Accountability Journal. 29, 4 (May 2016), 679–704. DOI:https://doi.org/10.1108/AAAJ-07-2015-2140.
[79]
Surroca, J. et al. 2013. Stakeholder Pressure on MNEs and the Transfer of Socially Irresponsible Practices to Subsidiaries. Academy of Management Journal. 56, 2 (Apr. 2013), 549–572. DOI:https://doi.org/10.5465/amj.2010.0962.
[80]
Thomson, I. et al. 2015. Activism, arenas and accounts in conflicts over tobacco control. Accounting, Auditing & Accountability Journal. 28, 5 (Jun. 2015), 809–845. DOI:https://doi.org/10.1108/AAAJ-08-2013-1439.
[81]
UN - Protect, Respect and Remedy: a Framework for Business and Human Rights: http://www.business-humanrights.org/SpecialRepPortal/Home/Protect-Respect-Remedy-Framework.
[82]
UN Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy Framework: https://digitallibrary.un.org/record/720245?ln=en#record-files-collapse-header.
[83]
Universal Declaration of Human Rights: http://www.ohchr.org/EN/UDHR/Pages/Language.aspx?LangID=eng.
[84]
VAN DIJK, M.A. et al. 2018. Banks and Human Trafficking: Rethinking Human Rights Due Diligence. Business and Human Rights Journal. 3, 01 (Jan. 2018), 105–111. DOI:https://doi.org/10.1017/bhj.2017.25.
[85]
Zadek, S. 2008. Global collaborative governance: there is no alternative. Corporate Governance. 8, 4 (2008), 374–388. DOI:https://doi.org/10.1108/14720700810899121.
[86]
Business and Human Rights: Further Steps Toward the Operationalization of the ‘Protect, Respect and Remedy’ Framework.
[87]
Corruption and Human Rights: Making the Connection.