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The Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises : Measurement and determinants

dc.contributor.authorLopatta, Kerstin
dc.contributor.authorTideman, Sebastian
dc.contributor.authorScheil, Carolin
dc.contributor.authorMakarem, Naser
dc.contributor.institutionUniversity of Aberdeen.Accountancyen
dc.date.accessioned2024-04-30T23:07:11Z
dc.date.available2024-04-30T23:07:11Z
dc.date.embargoedUntil2024-05-01
dc.date.issued2023-11-01
dc.descriptionAcknowledgements We appreciate feedback received from Karin Buhmann, Antoine Duval, Elisa Giuliani, Samentha Goethals, Muhammad Azizul Islam, and Vasanthi Srinivasan, as well as from participants at the 2018 Global Business and Human Rights Research Workshop in Geneva (Switzerland) and the 2019 Business and Human Rights Workshop in The Hague (Netherlands). We also thank Anna R. Rudolf for excellent research support. All remaining errors are our own.en
dc.description.statusPeer revieweden
dc.format.extent30
dc.format.extent794282
dc.identifier218336139
dc.identifier88538778-cb85-4a74-a7bc-6942f18ac40c
dc.identifier85138796818
dc.identifier.citationLopatta, K, Tideman, S, Scheil, C & Makarem, N 2023, 'The Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises : Measurement and determinants', Critical Perspectives On Accounting, vol. 96, 102512. https://doi.org/10.1016/j.cpa.2022.102512en
dc.identifier.doi10.1016/j.cpa.2022.102512
dc.identifier.issn1045-2354
dc.identifier.otherORCID: /0000-0002-1429-9563/work/119825991
dc.identifier.urihttps://hdl.handle.net/2164/23379
dc.identifier.vol96en
dc.language.isoeng
dc.relation.ispartofCritical Perspectives On Accountingen
dc.subjecthuman rightsen
dc.subjectmultinational corporationsen
dc.subjectUN Guiding Principles on Business and Human Rightsen
dc.subjecthuman rights performance and disclosureen
dc.subjecthuman rights due diligenceen
dc.subjectHF5601 Accountingen
dc.subjectSupplementary Informationen
dc.subjectSupplementary Dataen
dc.subject.lccHF5601en
dc.titleThe Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises : Measurement and determinantsen
dc.typeJournal articleen

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