Skip to main content

Research Repository

Advanced Search

Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse

McPhail, K.J.; Adams, C.A.

Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse Thumbnail


Authors

K.J. McPhail



Abstract

Purpose – Drawing on Fairclough (1989, 2005), the purpose of this paper is to explore how respect for human rights is emerging and being operationalized in the discourse of 30 Fortune 500 companies in the mining, pharmaceutical and chemical industries at two key points in the recent evolution of the UN’s business and human rights agenda. Specifically the paper explores the scope of rights for which corporations are accountable and, more specifically, the degree of responsibility a company assumes for enacting these rights. Design/methodology/approach – The authors draw on Fairclough (1992) and Mashaw (2007) in a critical discourse analysis of corporate human rights disclosures of ten companies in each of the chemical, mining and pharmaceutical industries at two points in time coinciding with: first, the publication in 2008 of the Protect, Respect, Remedy policy framework; and second, the endorsement by the UN in 2011, of a set of Guiding Principles designed to implement this framework. Findings – The study finds four grammars of respect and three different scopes of rights within specific corporate accountably disclosures on their responsibility to respect rights. Corporate constructions of human rights are broad: from labour rights, through social and political rights, to the right to health and a clean environment. The corporate discourse is one of promoting, realizing and upholding rights that construct the corporation as an autonomous source of power beyond the state. Practical implications – The paper contends that the structuring of this emerging discourse is important, not only because the meaning and scope of corporate respect for rights affects the lived experience of some of the most vulnerable in society, but also because it reflects a shifting the relationship between the state, business and society (Muchlinski 2012). Originality/value – The authors develop a way of conceptualizing business human rights responsibilities and contend that the corporate human rights discourse of respect reflects a significant reconfiguration of political power.

Citation

McPhail, K., & Adams, C. (2016). Corporate respect for Human Rights: meaning, scope, and the shifting order of discourse. Accounting, Auditing and Accountability Journal, 29(4), 650-678. https://doi.org/10.1108/aaaj-09-2015-2241

Journal Article Type Article
Acceptance Date Mar 16, 2016
Online Publication Date May 16, 2016
Publication Date May 16, 2016
Deposit Date Mar 22, 2016
Publicly Available Date Mar 23, 2016
Journal Accounting Auditing and Accountability
Print ISSN 0951-3574
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 29
Issue 4
Pages 650-678
DOI https://doi.org/10.1108/aaaj-09-2015-2241
Public URL https://durham-repository.worktribe.com/output/1385831

Files

Accepted Journal Article (691 Kb)
PDF

Copyright Statement
This article is © Emerald Group Publishing and permission has been granted for this version to appear here http://dro.dur.ac.uk/18028/. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.





You might also like



Downloadable Citations