Essay About Human Rights Violation And First Part

Human Rights Violation and Financial Report Quality
HUMAN RIGHTS VIOLATION AND FINANCIAL REPORT QUALITYAbstractIn this article, the detailed literature review and statistical investigation are applied as two main methodologies. First, after many readings about corporate social responsibility and protection of human rights, the authors find theoretical basis for the topic choice of this article. These readings also bring in revelation for statistical investigation. Second, the combination of quantitative analysis and qualitative analysis is used in this article. The authors offer relevant recommendations on the basis of empirical analysis. To be specific, the first part is the introduction of this project, the second part is review of literature, the third part is definition of human rights, the fourth part is the classification of human rights, the fifth part is the risk that key human rights risks and impacts, the sixth part is the research approach and data analysis, the seventh part is human right issues and financial report quality and the last part is the conclusion.ContentsⅠ Introduction        Ⅱ Review of Literature        Ⅲ Definition of Human Rights        1. Broad definition & Narrow definition        2. Human rights classification        3. Current human rights protection requirement        Ⅳ Main types of corporation human rights abuse        1. Child labor        2. Dangerous working environment and products        3. Forced labor        4. Environment        5. Living wage        6. Migrant workers        Ⅴ Key human rights risks and impacts        1. Legal risk        2. Operational risk        3. Reputational risk        4. Sustainability risk        Ⅵ Research Approach and Data Analysis        1. The Classical Event Study Approach        2. Data Analysis        Ⅶ Human Right Issues and Financial Report Quality        1. The necessity to disclose human right issues        2. Methods to guarantee full disclosure and improve financial report quality        Ⅷ Conclusion        Ⅰ IntroductionThe common objective of corporation is, by all means, to maximize the profit. However, this value results in several social problems, such as human rights violation, environmental pollution, which may make corporations suffer from the moral condemns of the society. Those c`ondemns will generate negative influence on public’s trust on the corporation, and even result in bad stock performance. What have happened lead the corporations gradually realize that they should not have pursued the maximization of profit blindly. The social image is a vital component for corporations’ sustainable development. The activities of violating human rights will damage corporation’s image. Thus, corporations should add the information of their social responsibility in the financial reports.