Human Rights Disclosure by Global Companies: An Exploration
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This research explored the extent and quality of human rights disclosure in Fortune top 100 corporations. More specifically, a content analysis method is adopted to investigate the status of disclosure of human rights disclosure globally. This research involved the development of a disclosure theme to assess human rights information disclosed within corporate social responsibility reports. The findings show that the extent and quality of human rights disclosure in the sample corporations was limited. Additionally, the results of this study also indicate that the companies often only disclosed human rights information to provide a positive corporate image to their stakeholders.