%0 Journal Article
%T Irresponsibility through Corporate Eyes: Reporting of Human Rights Compliance by Spanish Listed Companies
%A Marta de la Cuesta
%A Carmen Valor
%A Pablo Holgado
%J International Journal of Business and Management
%D 2012
%I 
%R 10.5539/ijbm.v7n4p69
%X 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-ид-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.
%U http://www.ccsenet.org/journal/index.php/ijbm/article/view/12644