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This chapter develops a novel conceptualization of corporate social irresponsibility (CSI) and identifies possible avenues for further research in the international business (IB) and related fields.

A conceptual chapter examining the existing definitions of CSI and proposing a classification of irresponsible behaviours using an international law approach.

The concept of CSI has been weakly conceptualized and measured so far. We improve this by distinguishing between unethical conduct bearing no direct impact on human rights and those behaviours that do entail a human rights impact. Next, we classify human rights abuses in two categories based on whether they entail the violation of a derogable or a non-derogable human right. Finally, we make a distinction between direct and indirect irresponsible actions. These distinctions are also illustrated empirically.

This chapter bridges the gap between IB, management and international law research on human rights or else defined irresponsible behaviours. Our novel conceptualization of CSI can help to better address unanswered questions about factors driving CSI in IB firms.

This paper aims to explore the links between multinational enterprises (MNEs) and human rights abuses and review the development of international business (IB) and human rights initiatives. Arguing that the focus of the business and human rights debate has shifted from responsibility to rights, and subsequently to governance, it proposes a framework for analysing IB and human rights governance issues in the context of social value creation.

The paper develops a framework for analysing business and human rights governance with respect to the business and human rights field and four business and human rights subfields (labour, consumption, community and environment).

The analytical framework is organised around the relationships between human rights duty-bearers (companies) and human rights-holders (e.g., employees, consumers). It emphasises the role of actors and their interests, the relationships between actors, the objectives of these relationships and the role of governance mechanisms and structures, which, for a particular human rights subfield, define the IB and human rights governance system.

The analytical framework can be used by IB researchers, practitioners and public policymakers to describe, analyse, discuss and address business and human rights issues and challenges. It can be used for comparing and evaluating characteristics and properties of alternative institutional arrangements in the field of business and human rights. Furthermore, it can be used to support the design corporate non-market strategies as well as public policies.

This chapter focuses on the development of corporate human rights standards since the United Nations Conference on Environment and Development, better known as the Earth Summit was held in Rio de Janeiro in 1992. One of the important agendas for this Summit was human rights (apart from the climate change issue). This chapter provides a critical evaluation of institutional change in human rights guidelines and associated corporate (non) accountability in relation to human rights in line with the RIO summit. Based on a review of the media reports, archival documents and a case study, we argue that while there are a number of international organisations working towards the creation of corporate accountability in relation to human rights, there is limited real change in corporate action when faced with no government regulation. A radical (reform-based) approach, such as mandatory monitoring (compliance audit) and disclosure requirements is necessary to ensure corporate accountability in relation to human rights.

The purpose of this paper is to discuss a wide range of significant developments that have emerged in the wake of the UNs endorsement of the Guiding Principles on Business and Human Rights (GPs) in June 2011. In particular, the paper offers a preliminary assessment of how the GPs’ corporate responsibility to respect human rights has been interpreted and to what extent it has been operationalised through government action, business behaviour and the praxis of other social actors.

The paper provides a comprehensive assessment of a number of key developments related to Pillar 2 of the GPs – concerned with the corporate responsibility to respect human rights. More specifically, the paper considers a range of elements relating to corporate human rights due diligence, including: establishing a corporate human rights policy; the undertaking of human rights impact assessment; integrating findings of impact assessment, and; corporate human rights reporting.

Based on the assessment of recent developments and initiatives, the paper suggests that the corporate responsibility to respect human rights, as expressed in Pillar 2 of the GPs, embodies the culmination of significant progress in the sphere of corporate accountability. In doing so, the paper documents a plethora of innovations in regulation and praxis, led by actors in government and the corporate sector, civil society organisations, labour unions and others, in the areas of human rights due diligence, impact assessment and reporting. Yet overall, change is slow and partial and the results achieved are still unsatisfactory. Severe business-related human rights abuses remain endemic in many industry sectors and in many countries.

The implementation of the GPs is at a key stage of development, with a multitude of initiatives and actors attempting to develop and influence new forms of corporate governance. This paper provides an overview and assessment of these key developments.

This paper provides an important assessment and synthesis of key developments related to corporate responsibility for human rights.

The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular in the ready-made garments (RMG) industry in Bangladesh. Drawing on Cohen’s notion of “denial” and Black’s (2008) legitimacy and accountability relationships of state and non-state actors, the study seeks to explain why such “soft” global regulations remain inadequate.

The empirical work for this paper is based on the authors’ participation in two multiple-stakeholder advisory consultation meetings for the RMG sector in Bangladesh and 11 follow-up interviews. This is supplemented by documentary evidence on human rights disasters, responses of the state and non-state actors and human rights reports published in national and international newspapers.

The paper provides clear evidence that the state-business nexus perpetuates human rights disasters. The study also shows that the Bangladeshi state, ruled by family-led political parties, is more inclined to protect businesses that cause human rights disasters than to ensure human rights in businesses. The economic conditions of the RMG industry and accountability and legitimacy relationships between state and non-state actors have provided the necessary background for RMG owners to continue to violate the safety and security of the workplace and maintain inhumane working conditions.

Complex state politics, including family, kinship and wealthy supporters, and economic circumstances have serious implications for the efficacy of the UN guiding principle on human rights for business. This paper calls for broader political and economic changes, nationally and internationally.

The study highlights the perpetuation of corporate human rights abuses by the state-business nexus, and indicates that human rights issues continue to be ignored through a discourse of denial. This is explained in terms of legitimacy and accountability relationships between state and non-state actors, bounded by complex political and economic conditions.

This paper aims to highlight the disparity between the huge global influence and reach of transnational corporations, on the one hand, and the lack of international legal infrastructure for regulating TNC activity, on the other. Existing avenues for holding TNCs accountable for breaches of international standards are woefully inadequate. After rejecting the idea of subjecting TNCs to potential criminal liability, the paper then proposes a set of principles for international TNC responsibility modelled on the 2001 Draft Articles on State Responsibility. The potential future role of regional human rights courts and the International Labour Organisation in holding TNCs accountable is also explored.

A survey of existing legal texts and secondary scholarship was undertaken to determine the existing coverage of the regulatory infrastructure for holding TNCs to account, and to identify gaps in that coverage.

Significant governance gaps in the existing institutional infrastructure were identified, creating a permissive environment within which blameworthy acts by TNCs may occur without adequate sanctioning or reparation. Potential regulatory and institutional avenues for filling these gaps were identified.

The author lacks hands‐on experience of the political barriers which may exist and may make the proposed reforms unrealistic. Those in the field are encouraged to consider whether the proposed reforms are feasible/desirable.

The paper contains implications for the future of international law, the regional human rights courts and the International Labour Organisation.

The paper contains original proposals for the future evolution of international law in its application to TNCs.

The article aims to reflect the present legal position in regard to the upsurging human rights violations by powerful multinational corporations in India and the need of controlling it. This is one area of law which needs to be addressed at the earliest, at an international level by many stake-holders such as companies, legislature, judges, human rights activists and students.

Doctrinaire research methodology using secondary sources.

Human rights violations in corporate arena is upsurging. Lack of good governance mechanisms and vigilances are reasons. Progressive laws are sought at both international and national which can maintain the balance between international and national endeavours to control such issues.

This is not much highlighted issue and hence is updated to various legislations across the world which talks about this issue.

This research develops a set of specific modern slavery disclosure principles for organisations. It critically evaluates seven legislative Acts from five different countries and 16 guidelines and directives from international organisations. By undertaking an in-depth content analysis, the research derives an index comprising nine principles and 49 disclosure items to promote best-practice disclosure in tackling modern slavery. We promote nine active principles for organisations to implement and disclose: recognising modern slavery practices, identifying risks, publishing a modern slavery risk prevention policy, proactive in assessing and addressing risks, assessing efficacy of actions, garnering internal and external oversight, externally communicating modern slavery risk mitigation, implementing a suppliers' assessment and code of conduct to ensure transparency and specifying consequences for non-compliance. The research is motivated by the United Nations Sustainable Development Goal 8, which focusses on economic growth, full and productive employment and decent work. The research findings will assist practitioners seeking to discover and disclose evidence of modern slavery practices and their mitigation to minimise and encourage the elimination of this unethical and illegal practice in domestic and global supply chains and operations.

This study aims to investigate the representation of human rights issues within photographs in the 2015 corporate social responsibility (CSR) reports of Fortune 70 companies.

Content analysis is used to examine human rights photos in CSR reports by Fortune 70 global corporations for the year 2015. Based on impression management theory and Roland Barthes’ work on visual rhetoric, a total of 744 photos are analysed.

The findings of this study reflect the main feature of the omnipresence of the linguistic in photographic human rights disclosure. Denotation and connotation in the photographs are inextricably intermingled; the linguistic message has the “anchoring” function that guides the interpretations of the symbolic message of the photos. The authors conclude what the proliferation of photos and associated text achieves, or attempts to achieve, is not only to provide information, but also carry visual rhetoric and impression management.

International accounting standard organisations, such as GRI, might provide guidance on the utilisation of photos in CSR reports to improve the realism of the reports. The principle of balance applicable to reported information should be extended to photos as much as possible. This may help ensure that the CSR reports reflect the reality of human rights issues within the organisations, rather than the construction of idealised images.

The findings have potential for global reporting institutions.

This study contributes to the impression management literature by analysing how companies present human rights issues and by demonstrating the way the photos are used to construct images of happiness, safety, diversity and mutual support.

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.

This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.

Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.

This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.