The Role of Accounting in Improving Transparency and Accountability Towards Fulfillment of Human Rights
Keywords:
Human Rights Accounting, Social and Environmental Accounting, Corporate Accountability for Human Rights, Business and Human Rights.Abstract
Article discusses the important role of accounting in enhancing corporate transparency and accountability towards the fulfillment of human rights. Using a Literature Review approach, this study evaluates the role of accounting in disclosing human rights risks and corporate responsibilities. Accounting has a central role in ensuring that companies fulfill their obligations towards human rights through sustainability reporting and disclosure of human rights risks. The findings suggest that transparent reporting on human rights can enhance corporate reputation and legitimacy, as well as support social risk mitigation efforts. In addition, consistent measurement and reporting of human rights risks can help companies avoid potential negative impacts. This study provides recommendations for the development of better human rights reporting standards and the integration of human rights issues into business strategies. company.
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