McPhail, Ken; Macdonald, Kate; Ferguson, John - In: Accounting, Auditing & Accountability Journal 29 (2016) 4, pp. 594-616
Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to...
