The Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises: Measurement and determinants

Kerstin Lopatta, Sebastian Tideman* (Corresponding Author), Carolin Scheil, Naser Makarem

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


This study contributes to the ongoing debate on business and human rights by providing insight into the current state and determinants of corporate human rights disclosures among the top 500 largest business enterprises worldwide. To do so, we use a 13-item human rights disclosure score to evaluate disclosure in two dimensions: scope and quality. Overall, the measured global level of corporate human rights disclosure is low, with business enterprises scoring on average only 3.72 out of 13 points. This indicates a lack of transparency, awareness, and sensitivity regarding corporate responsibility to respect human rights as described in the United Nations Guiding Principles on Business and Human Rights. However, there are considerable differences across countries. The higher-scoring business enterprises are predominantly based in Australia and Europe. Multivariate analyses reveal that corporate visibility, sector sensitivity in terms of higher litigation risk, and institutional pressure in the form of soft law are positively associated with corporate human rights disclosure levels. However, we find that current forms of national mandatory regulation do not achieve the desired impact on high-quality corporate human rights disclosure, which suggests more targeted and concrete reporting requirements as well as better enforcement may be necessary to improve corporate human rights disclosures.
Original languageEnglish
Article number102512
Number of pages30
JournalCritical Perspectives On Accounting
Early online date31 Oct 2022
Publication statusPublished - 1 Nov 2023

Bibliographical note

We appreciate feedback received from Karin Buhmann, Antoine Duval, Elisa Giuliani,
Samentha Goethals, Muhammad Azizul Islam, and Vasanthi Srinivasan, as well as from participants at the 2018 Global Business and Human Rights Research Workshop in Geneva (Switzerland) and the 2019 Business and Human Rights Workshop in The Hague (Netherlands). We also thank Anna R. Rudolf for excellent research support. All remaining errors are our own.

Data Availability Statement

Supplementary data to this article can be found online at


  • human rights
  • multinational corporations
  • UN Guiding Principles on Business and Human Rights
  • human rights performance and disclosure
  • human rights due diligence


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