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ID: <

oai:doaj.org/article:6ed453cf92aa47978e371593a7c2ffef

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Approximation to measuring business commitment to human rights: an analysis of the Spanish companies of ibex 35

Abstract

Companies’ commitment to human rights (human rights) has been poorly analysed by company management literature. This article aims to fill this gap by looking at the policies and commitments made voluntarily by Spanish companies that are part of the ibex 35 with regard to HHs. The sample used consisted of the 35 companies from the ibex as of December 2007. For data collection, an instrument consisting of 96 indicators derived from UN standards was developed, whose metrical behaviour (reliability and validity) is appropriate. The main findings show that there is a clear pattern of mainstreaming human rights in social responsibility plans and policies. half of the sample gives no weight to it, while the rest of companies tend to focus on results rather than processes. The vast majority of companies do not explain the management systems and procedures they use to ensure a level of human rights performance. One of the main findings of the results is that the corporate social responsibility policy for the management of human rights does not meet the demands of society.

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