The United Nations Guiding Principles on Business and Human Rights : Putting Accounting for Human Rights into Practice

摘要

The “Guiding Principles onudBusiness and Human Rights:udImplementing the United Nationsud‘Protect, Respect and RemedyudFramework’” (the GuidingudPrinciples), endorsed by TheudUnited Nations Human RightsudCouncil on 16 June 2011, outlineudobligations for nation states thatudcurrently exist underudinternational law and provide theudfirst authoritative reference pointudfor corporations’ human rightsudresponsibilities.udOf the 30 principles endorsed, half relate directly to business. The Guiding Principles haveudfar-reaching implications for all businesses, both small and large, and represent one ofudthe most significant developments in corporate governance this century.udIn response to a recognition of the potential impacts of the Guiding Principles onudcorporate governance, the Institute of Chartered Accountants in Australia provided LaudTrobe Business School with grant funding to undertake groundbreaking research on theudimplications of the Guiding Principles for management and accounting systems withinudcorporate Australia. This report represents the outcome of the study.