Business and Human Rights in South Africa: An Analysis of Antecedents of Human Rights Due Diligence

被引:30
|
作者
Hamann, Ralph [1 ]
Sinha, Paresha [2 ]
Kapfudzaruwa, Farai [1 ]
Schild, Christoph [1 ]
机构
[1] Univ Cape Town, Grad Sch Business, ZA-7925 Cape Town, South Africa
[2] Univ Waikato, Waikato Management Sch, Hamilton, New Zealand
关键词
human rights; due diligence; content analysis; public reporting; South Africa; CORPORATE-SOCIAL-RESPONSIBILITY; ENVIRONMENTAL-MANAGEMENT; DIFFUSION; COMPANIES;
D O I
10.1007/s10551-009-0293-8
中图分类号
F [经济];
学科分类号
02 ;
摘要
The purpose of the present article is to analyse South African listed companies' public reporting in order to contribute to our understanding of how and why companies consider human rights. The empirical analysis is placed in the context of the increasing prominence of human rights as a business issue, premised in part on the activities of the United Nations ( UN) Special Representative of the Secretary General (SRSG) on human rights and business. On the basis of a content analysis of the public reports of the top 100 companies listed on the Johannesburg Stock Exchange (JSE), we test hypotheses focused on the antecedents of companies' demonstrated human rights due diligence, with particular reference to assumptions or findings of the SRSG and institutional theory. Some of our results are unexpected: there is little influence exerted by the sector and size of companies in our sample, and there is also an unexpectedly insignificant impact of company participation in the UN Global Compact and the JSE Socially Responsible Investment Index. On the other hand, a key predictor of human rights due diligence is an explicit leadership commitment, and important roles are also played by government regulations and stock exchange listing rules.
引用
收藏
页码:453 / 473
页数:21
相关论文
共 50 条