Ranking for Good? A Comparative Assessment of the Performance of French Corporations in Human Rights Rankings

The International Lawyer, vol. 53, n° 1, 2020, pp 21-90,

HEC Paris Research Paper No. LAW-2021-1419

70 Pages Posted: 26 Feb 2021 Last revised: 6 Apr 2021

See all articles by Erika R. George

Erika R. George

University of Utah - S.J. Quinney College of Law

David Restrepo-Amariles

HEC Paris - Tax & Law

Date Written: December 22, 2020

Abstract

In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to conduct business in ways that are responsible and sustainable, giving attention to a triple bottom line where the planet and people are prioritized along with profits. Taking French government policy and the performance of French multinational corporations as a case in point, this article explores the ways in which emerging indicators and instruments on business and human rights are relevant to the impact of business on well-being. This article examines which reporting frameworks and ranking systems best capture human rights and sustainability risks that could compromise well-being. Specifically, the article analyzes the frameworks and indicators used to measure human rights performance and the impact of rights rankings on business management. It also reviews responses by corporations to rights rankings as indicia of how measurements might be perceived as likely to result in changes in investor and consumer behavior or place brand reputation at risk.

Keywords: Indicators, human rights, corporate social responsibility, sustainability, measurement

JEL Classification: K33, K32, M14, I15, I18, I31, I32

Suggested Citation

George, Erika R. and Restrepo-Amariles, David, Ranking for Good? A Comparative Assessment of the Performance of French Corporations in Human Rights Rankings (December 22, 2020). The International Lawyer, vol. 53, n° 1, 2020, pp 21-90, , HEC Paris Research Paper No. LAW-2021-1419, Available at SSRN: https://ssrn.com/abstract=3753544

Erika R. George

University of Utah - S.J. Quinney College of Law ( email )

383 S. University Street
Salt Lake City, UT 84112-0730
United States

David Restrepo-Amariles (Contact Author)

HEC Paris - Tax & Law ( email )

1 rue de la Libération
Jouy-en-Josas Cedex, 78351
France

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