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Book part
Publication date: 27 October 2017

Danielle MacCartney

Purpose: This chapter explores the relationship between international human rights and the domestic practices of nation-states around lesbian, gay, bisexual, and…

Abstract

Purpose: This chapter explores the relationship between international human rights and the domestic practices of nation-states around lesbian, gay, bisexual, and transgender (LGBT) rights.

Methodology/approach: Using Sweden and Russia as case studies, this chapter analyzes LGBT human rights recommendations from the cyclical United Nations Universal Periodic Review and how they affect practices within nation-states.

Findings: Sweden embraces recommendations to strengthen LGBT human rights and institutes stronger national LGBT rights policies of its own, while Russia’s compliance with LGBT rights recommendations is low. Further, reports of LGBT victimization show that the severity of attacks on LGBT people is pronounced in Russia.

Social implications: Relying on case studies limits the generalizability of this study, but the implications of these findings suggest that, to strengthen human rights compliance and improve the lives of minority citizens, human rights advocates should take note of domestic ideologies and leverage the institutional environment of the world society to provide information, resources, and pressure to facilitate nation-states’ compliance with international human rights recommendations.

Originality/value: This chapter deepens the discourse on the contested realm of international LGBT rights by highlighting the dynamics between international monitoring mechanisms, domestic discourse, and domestic law.

Details

Gender Panic, Gender Policy
Type: Book
ISBN: 978-1-78743-203-1

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Article
Publication date: 23 August 2019

Niklas Kreander and Ken McPhail

The purpose of this paper is to explore how the Norwegian Government incorporated its responsibility for human rights into the investment practices of its Global Pension…

Abstract

Purpose

The purpose of this paper is to explore how the Norwegian Government incorporated its responsibility for human rights into the investment practices of its Global Pension Fund and how human rights issues were negotiated when exclusion was considered.

Design/methodology/approach

Drawing on a series of interviews the authors analyse the way in which responsibility for human rights has been translated into the practices of the Norwegian Government Pension Fund Global.

Findings

The paper documents how a large investment fund used several mechanisms to address human rights risks. The authors demonstrate that different logics among actors sometimes impeded addressing human rights issues. The findings demonstrate that sovereign wealth funds (SWF) can be held accountable for human rights.

Research limitations/implications

The paper illustrates the difficulty of co-operation between actors with different logics. This can result in institutional conflict, but also in positive outcomes for human rights.

Practical implications

Attempts to introduce human rights into state investments may result in increased institutional complexity. The findings indicate that state investors can address human rights issues, but that the ability to do so is diminished where divestment creates political tension.

Social implications

Large investors can influence companies on specific human rights issues.

Originality/value

This is one of the first empirical investigations of the human rights practices of a SWF. The authors contribute to the literatures on accounting and human rights, SWF and institutional theory.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 January 2014

Shaomin Li and Ajai Gaur

How should a multinational corporation (MNC) from a mature democracy deal with the human rights issues in a country with a poor human rights standard? The paper aims to…

Abstract

Purpose

How should a multinational corporation (MNC) from a mature democracy deal with the human rights issues in a country with a poor human rights standard? The paper aims to discuss these issues.

Design/methodology/approach

The authors develop a mathematical model to depict MNC's behavior in response to human rights violations in the host country.

Findings

The authors show that, first, in a country with a high level of human rights abuses, a firm will have to lower its human rights standards to survive; but, second, a collective effort by all firms is essential to improve the human rights conditions in the host environment; and third, a firm's human rights practices may have a multiplicative effect that can significantly affect the momentum of human rights development in a host country.

Originality/value

This study is one of the first attempts to provide a theoretical framework on the issue of MNCs and human rights in host countries.

Details

International Journal of Emerging Markets, vol. 9 no. 1
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 16 May 2016

Yingru Li and John McKernan

The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the…

Abstract

Purpose

The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the development of business and human rights policy and practice. The initiative gives opportunity and focus for the rethinking and reconfiguration of corporate accountability for human rights. It also presents a threat: the danger, as we see it, is that the Guiding Principles are interpreted and implemented in an uncritical way, on a “humanitarian” model of imposed expertise. The critical and radical democratic communities have tended to be, perhaps rightly, suspicious of rights talk and sceptical of any suggestion that rights and the discourse of human rights can play a progressive role. The purpose of this paper is to explore these issues from a radical perspective.

Design/methodology/approach

This paper uses insights taken from Jacques Rancière’s work to argue that there is vital critical potential in human rights. There is an obvious negativity to Rancière’s thought insofar as it conceives of the political as a challenge to the existing social order. The positive dimension to his work, which has its origins in his commitment to and tireless affirmation of the fact of equality, is equally important, if perhaps less obvious. Together the negative and positive moments provide a dynamic conception of human rights and a dialectical view of the relation between human rights and the social order, which enables us to overcome much of the criticism levelled at human rights by certain theorists.

Findings

Rancière’s conception of the political puts human rights inscriptions, and the traces of equality they carry, at the heart of progressive politics. The authors close the paper with a discussion of the role that accounting for human rights can play in such a democratic politics, and by urging, on that basis, the critical accounting community to cautiously embrace the opportunity presented by the Guiding Principles.

Originality/value

This paper has some novelty in its application of Rancière’s thinking on political theory to the problems of critical accounting and in particular the critical potential of accounting and human rights. The paper makes a theoretical contribution to a critical understanding of the relationship between accounting, human rights, and democracy.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 3 August 2011

Leila Kawar

This chapter examines how international human rights law is shaping the politics of immigration. It argues that migrant human rights are neither conceptually nor…

Abstract

This chapter examines how international human rights law is shaping the politics of immigration. It argues that migrant human rights are neither conceptually nor practically incompatible with an international order premised upon state territorial sovereignty, and that the specific aesthetics of the contemporary international human rights system, namely its formalistic and legalistic tendencies, has facilitated its integration with a realm of policymaking traditionally reserved to state discretion. An exploration of two areas in the emerging field of migrant human rights traces the multi-scalar transnational legal processes through which these norms are formulated and internalized.

Details

Special Issue Human Rights: New Possibilities/New Problems
Type: Book
ISBN: 978-1-78052-252-4

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Article
Publication date: 18 March 2019

Katherine Leanne Christ, Kathyayini Kathy Rao and Roger Leonard Burritt

Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal…

Abstract

Purpose

Given the impending introduction of legislation requiring large Australian listed companies to make supply chain disclosures about modern slavery, the paper aims to reveal current voluntary practice. The purpose of this paper is to provide a benchmark for assessing the current engagement of large companies with modern slavery in Australia.

Design/methodology/approach

Institutional theory provides the foundation for assessing current voluntary practice in relation to modern slavery disclosures by large Australian listed companies. Content analysis is used to identify quantity and quality of modern slavery disclosures of the top 100 companies listed on the Australian Stock Exchange. The contents of annual and standalone reports available on websites, as well as other online disclosures, are examined using terms associated with modern slavery identified from the literature.

Findings

Evidence gathered about modern slavery disclosures by ASX 100 companies shows information in annual and standalone reports reveal far less than other disclosures on company websites. Overall, the volume and quality of disclosures are low and, where made, narrative. A wide range of themes on modern slavery are disclosed with bribery and corruption and human rights issues dominant. Although currently in line with institutional theory, as there appear to be mimetic processes encouraging disclosure, results support the idea that legislation is needed to encourage further engagement.

Research limitations/implications

The paper provides a baseline of understanding about the volume and quality of modern slavery disclosures as a foundation for future research into the practices of Australian companies prior to the signalled introduction of legislation mandating reporting. It also identifies potential lines of research. The sample only examines large Australian listed companies which restricts generalisation from the results.

Originality/value

This is the first academic research paper to examine quantity and quality of modern slavery disclosures of large Australian companies. Results add support for the introduction of legislation by government.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 May 2016

Javed Siddiqui and Shahzad Uddin

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 2000

John Dow

The Human Rights Act 1998 is due to come into force on 2 October 2000. This article considers the impact this legislation will have on local social services and health…

Abstract

The Human Rights Act 1998 is due to come into force on 2 October 2000. This article considers the impact this legislation will have on local social services and health authorities and looks at some recent cases as examples of how the courts may approach human rights points in practice. It warns authorities not to be complacent and urges them to review policies and procedures in readiness for the implementation of the Act.

Details

Journal of Integrated Care, vol. 8 no. 4
Type: Research Article
ISSN: 1476-9018

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Book part
Publication date: 18 November 2019

Jack Donnelly

Abstract

Details

Interdisciplinary Perspectives on Human Dignity and Human Rights
Type: Book
ISBN: 978-1-78973-821-6

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Article
Publication date: 27 January 2021

Mei Peng Low and Heath Spong

This research aims to examines the impact of micro-level corporate social responsibility (CSR) practices on employee engagement within the public accounting firm setting.

Abstract

Purpose

This research aims to examines the impact of micro-level corporate social responsibility (CSR) practices on employee engagement within the public accounting firm setting.

Design/methodology/approach

This research uses a quantitative approach with a survey instrument as the data collection tool. A total of 269 complete responses were collected from employees working in the public accounting firms. Micro-level CSR practices were analysed with a hierarchical component model (HCM) in partial least square structural equation modelling (PLS-SEM) to examine the influence of such practices on employee engagement. A predictive performance metric was applied to assess the out-of-sample prediction.

Findings

This study uncovers a positive and significant relationship between micro-level CSR practices and employee engagement. Furthermore, the PLSpredict results indicate that the current model possesses high predictive power with all indicators in the PLS-SEM analysis demonstrating lower root mean squared error (RMSE) values compared to the naïve linear regression model benchmark.

Research limitations/implications

While the methods applied in this analysis are at the frontier of CSR research, the present study has not explored the heterogeneity amongst groups of respondents and size of accounting firms. Sampling weight adjustment for the purposes of representativeness was not used in the current research. These could be the subject of future work in this area.

Practical implications

These research findings shed light on the positive manifestation effect of micro-level CSR practices at firm level as well as individual level. Through micro-level CSR practices, firms can reap the benefits of enhanced employee engagement, which leads to productive workforce while also facilitating increased employees’ intrinsic job satisfaction.

Social implications

Micro-level CSR practices address the needs of the millennium workforce, whereby employees are no longer solely focussed on pay checks as their compensation. Employees are seeking out employers whose CSR practices appeal to their social conscience. Micro-level CSR practices meet the needs of the contemporary workforce yet enable companies to attract and retain skilled employees.

Originality/value

The originality of this research is attributed to the vigorous statistical analysis by the use of HCMs and PLSpredict in PLS-SEM context for the assessment of predictive performance. Also, micro-level CSR practices are conceptualised in HCM for parsimonious purpose.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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