Purposeud– Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business and human rights agenda. Specifically the paper explores the scope of rights for which corporations are accountable and, more specifically, the degree of responsibility a company assumes for enacting these rights.ududDesign/methodology/approachud– The authors draw on Fairclough (1992) and Mashaw (2007) in a critical discourse analysis of corporate human rights disclosures of ten companies in each of the chemical, mining and pharmaceutical industries at two points in time coinciding with: first, the publication in 2008 of the Protect, Respect, Remedy policy framework; and second, the endorsement by the UN in 2011, of a set of Guiding Principles designed to implement this framework.ududFindingsud– The study finds four grammars of respect and three different scopes of rights within specific corporate accountably disclosures on their responsibility to respect rights. Corporate constructions of human rights are broad: from labour rights, through social and political rights, to the right to health and a clean environment. The corporate discourse is one of promoting, realizing and upholding rights that construct the corporation as an autonomous source of power beyond the state.ududPractical implicationsud– The paper contends that the structuring of this emerging discourse is important, not only because the meaning and scope of corporate respect for rights affects the lived experience of some of the most vulnerable in society, but also because it reflects a shifting the relationship between the state, business and society (Muchlinski 2012).ududOriginality/valueud– The authors develop a way of conceptualizing business human rights responsibilities and contend that the corporate human rights discourse of respect reflects a significant reconfiguration of political power.
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机译：目的 ud–借助Fairclough（1989，2005），本文的目的是探讨采矿，制药和化学行业的30家《财富》 500强公司的论述中如何体现对人权的尊重以及如何将其付诸实践，这两个重点联合国商业和人权议程的最新发展中的关键点。本文特别探讨了公司应负责的权利范围，更具体地说，探讨了公司对制定这些权利承担的责任程度。 ud udDesign / methodology / approach ud–作者借鉴了Fairclough（1992）和Mashaw（2007）在两个时间点的化学，采矿和制药行业中的十家公司的公司人权披露的批判性话语分析中，出现了两个时间点：第一，2008年发布了保护，尊重，补救政策框架。 ;其次，联合国在2011年认可了旨在实施该框架的一套指导原则。 ud udFindings ud–该研究发现了在特定公司负责任地披露其内容时，四种尊重的语法和三种不同的权利范围尊重权利的责任。公司的人权建设范围广泛：从劳工权利到社会和政治权利，再到健康权和清洁环境权。公司话语是促进，实现和维护权利的一种方式，它使公司成为超越国家的自主权力来源。 ud ud实践意义 ud–本文认为，这种新兴话语的结构很重要，不仅因为公司尊重权利的含义和范围不仅影响着社会上一些最弱势群体的生活经验，而且还因为它反映了国家，企业和社会之间关系的转变（Muchlinski 2012）。 ud ud原始性/价值 ud–作者开发了一种概念化企业人权责任的方法，并认为企业人权尊重的话语反映了政治权力的重大重构。
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