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

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.