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PROTECT, RESPECT, REMEDY, AND REPORT? DEVELOPMENT OF HUMAN RIGHTS REPORTING IN
THE CONTEXT OF FORMAL INSTITUTIONAL SETTINGS
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AUTHOR
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* Frank Hubers
* Thomas Thijssens
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ABSTRACT
This paper investigates the influence of formal institutions, in particular
legislation, on corporate human rights (HR) reporting. We use a mixed‐method
approach, combining qualitative institutional analysis of two European countries
— the Netherlands and Switzerland — with quantitative content analysis of annual
reports of 94 listed companies for the years 2007 to 2019 (1222 firm‐years). We
find that, for each observed book year, companies in the Netherlands are more
willing to disclose HR information than companies in Switzerland, which we
explain by their differences in formal institutional development. Our results
indicate that formal institutions are essential determinants in HR reporting,
both in the willingness of companies to disclose and the extensiveness of
disclosure. Moreover, we observe a significant positive impact of legislation on
HR reporting but find that the overall compliance levels of affected companies
are low. We contribute to prior research, by providing evidence on the
development and institutional drivers of HR reporting, a largely overlooked
branch of sustainability reporting.
SUGGESTED CITATION
Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report?
Development of human rights reporting in the context of formal institutional
settings," Corporate Social Responsibility and Environmental Management, John
Wiley & Sons, vol. 30(6), pages 2783-2798, November. Handle:
RePEc:wly:corsem:v:30:y:2023:i:6:p:2783-2798
DOI: 10.1002/csr.2515
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REFERENCES LISTED ON IDEAS
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vol. 52(9), pages 1818-1853, December.
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