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

Marta de la Cuesta, Carmen Valor, Pablo Holgado


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.

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