Abstract
This chapter looks at the issue of international business and human rights through the lens of non-financial, corporate reporting practices in order to better understand the similarities and divergences of human rights reporting across countries and between multinational enterprises (MNEs) from BRIC countries (Brazil, Russia, India and China) and non-BRIC countries (France, Germany, the United Kingdom and the United States). Drawing on 240 randomly selected MNEs from each of the four BRIC and four advanced (non-BRIC) economies, this chapter analyses 691 company reports, including annual reports, CSR reports, sustainability reposts, codes of conduct and human rights reports. It identifies and analyses the reporting channels used to communicate human rights-related information. Furthermore, it introduces the human rights reporting intensity score to analyse variation in the human rights reporting intensity between and within companies, countries and groups of countries (BRIC vs non-BRIC countries).
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Zagelmeyer, S. (2019). Human Rights Reporting of BRIC and Non-BRIC MNEs: An Exploratory Comparative Analysis. In: Chidlow, A., Ghauri, P.N., Buckley, T., Gardner, E.C., Qamar, A., Pickering, E. (eds) The Changing Strategies of International Business. The Academy of International Business. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-03931-8_8
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