Behind the Talk: Towards a Conceptual and Analytical Framework of Corporate Human Rights Reporting

Abstract

International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.

Citation

Zagelmeyer, S. (2024), "Behind the Talk: Towards a Conceptual and Analytical Framework of Corporate Human Rights Reporting", van Tulder, R., Grøgaard, B. and Lunnan, R. (Ed.) Walking the Talk? MNEs Transitioning Towards a Sustainable World (Progress in International Business Research, Vol. 18), Emerald Publishing Limited, Leeds, pp. 107-125. https://doi.org/10.1108/S1745-886220240000018007