Irresponsibility through Corporate Eyes: Reporting of Human Rights Compliance by Spanish Listed Companies

Abstract

Corporate compliance with human rights has received little attention in the management literature. This papers aims to shed some light on this issue, by examining business recognition of Human Rights; in particular how companies state their own commitment with the Human Rights; the policies and procedures in place to ensure compliance, including mechanisms of control and enforcement; and corporate performance vis-à-vis human rights. Corporate Social Responsibility reports of Spanish IBEX-35 companies were used as the main source of information. We conclude that companies have, at most, a formal commitment to certain human rights (labour, consumer protection and environment). External drivers such as financial markets and reputational hazards are keys to explain differences among companies.

Human resources disclosures by African and Caribbean companies

“…It might be interpreted in at least two ways. First, it can be viewed as the support for the conclusion of prior studies that there is a lack of transparency on HR activities or at least the HR practices/activities that were the focus of this study in these regions (de la Cuesta et al , 2012). This interpretation of the findings is consistent with the closely held corporate ownership patterns in these regions and their preference for secrecy.…”