Lopatta, KerstinTideman, SebastianScheil, CarolinMakarem, Naser2024-04-302024-04-302023-11-01Lopatta, 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.2022.1025121045-2354ORCID: /0000-0002-1429-9563/work/119825991https://hdl.handle.net/2164/23379Acknowledgements 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.30794282enghuman rightsmultinational corporationsUN Guiding Principles on Business and Human Rightshuman rights performance and disclosurehuman rights due diligenceHF5601 AccountingSupplementary InformationSupplementary DataHF5601Journal article10.1016/j.cpa.2022.10251296