Download this Paper Open PDF in Browser

The Corporate Responsibility to Respect Human Rights: A Status Review

Accounting, Auditing and Accountability Journal Vol. 29, Issue 4, April 2016, pp. 542-567

NUS Law Working Paper No. 2015/005

NUS - Centre for Asian Legal Studies Working Paper No. 15/05

35 Pages Posted: 19 May 2015 Last revised: 16 Jul 2016

Claire Methven O'Brien

Danish Institute for Human Rights, Human Rights and Development Department; University of Groningen, Faculty of Law - International and Constitutional Law

Sumithra Gayathri Dhanarajan

National University of Singapore (NUS) - Faculty of Law

Date Written: May 18, 2015

Abstract

This article provides a critical analysis of developments from 2011 to date relating to the Second Pillar of the United Nations Guiding Principles on Business and Human Rights, the corporate responsibility to respect human rights. The article first briefly contextualises the corporate responsibility to respect human rights as articulated by the UN Guiding Principles on Business and Human Rights with regard to international human rights law as it currently stands. It then describes and analyses new norms and emerging practices in six areas where the UN Guiding Principles on Business and Human Rights call for a response from business and governments: human rights due diligence, corporate policies on human rights, human rights impact assessment, remediation of corporate human rights abuses, supply chain responsibility and transparency, and corporate reporting of human rights impacts. Throughout, the article includes a focus on examples from Asia and Europe. The article concludes by cautioning the need for continuing evaluation of the effectiveness of current approaches to implementing the UN Guiding Principle in securing respect for human rights in practice and the validity of their underlying assumptions.

Keywords: Human rights, corporate responsibility to respect human rights, UN Guiding Principles on Business and Human Rights, human rights due diligence, human rights impact assessment, non-financial reporting, supply chains, sustainability, Asia, Europe, European Union, Council of Europe

Suggested Citation

Methven O'Brien, Claire and Dhanarajan, Sumithra Gayathri, The Corporate Responsibility to Respect Human Rights: A Status Review (May 18, 2015). Accounting, Auditing and Accountability Journal Vol. 29, Issue 4, April 2016, pp. 542-567; NUS Law Working Paper No. 2015/005; NUS - Centre for Asian Legal Studies Working Paper No. 15/05. Available at SSRN: https://ssrn.com/abstract=2607888 or http://dx.doi.org/10.2139/ssrn.2607888

Claire H Methven O'Brien

Danish Institute for Human Rights, Human Rights and Development Department ( email )

Wilders Plads 8K
Copenhagen K, 1403
Denmark

HOME PAGE: http://www.humanrights.dk/staff/claire-methven-obrien

University of Groningen, Faculty of Law - International and Constitutional Law ( email )

9700 AS Groningen
Netherlands

HOME PAGE: http://www.rug.nl/rechten/organization/vakgroepen/int/c-methven-o-brien/cv?lang=en

Sumithra Gayathri Dhanarajan (Contact Author)

National University of Singapore (NUS) - Faculty of Law ( email )

469G Bukit Timah Road
Eu Tong Sen Building
Singapore, 259776
Singapore

Paper statistics

Downloads
370
Rank
65,891
Abstract Views
1,370