RT Journal Article
T1 Does human-oriented governance foster labor and human rights disclosure?
A1 García Sánchez, Isabel María
A1 Raimo, Nicola
A1 Vitolla, Filippo
A1 Aibar Guzmán, Beatriz
K1 Corporate governance
K1 Human rights
K1 Corporate disclosure
K1 Due diligence
AB Based on the idea that an organization’s morphology influences its response to pressures, this study aims to understand what drives companies to disclose material information about their impacts on labour and human rights (LHR) in response to social and regulatory pressures. This study posits that a substantive internalization of respect for human rights in business operations can be supported by a human-oriented approach to corporate governance that fosters an ethical organizational culture in which protecting and promoting LHR is viewed not as a moral option, but as a fundamental responsibility, thereby encouraging corporate transparency in this regard. The results obtained from a balanced data panel of 792 multinationals over the period 2011–2020 show that companies with a human-oriented approach to corporate governance disclose more comprehensive information on LHR issues. Furthermore, the results indicate that LHR performance negatively moderates the relationship between human-oriented governance and the level of LHR disclosure.
PB Springer
SN 1863-6683
YR 2025
FD 2025
LK https://hdl.handle.net/10347/43110
UL https://hdl.handle.net/10347/43110
LA eng
NO García-Sánchez, IM., Raimo, N., Vitolla, F. et al. Does human-oriented governance foster labor and human rights disclosure?. Rev Manag Sci 19, 3073–3109 (2025). https://doi.org/10.1007/s11846-025-00843-8
NO Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature.  Ministerio de Ciencia, Innovación y Universidades [Grant/Award No. RTI2018-093423‐B‐I00]; Junta de Castilla y León y Fondo Europeo de Desarrollo Regional [Grant/Award No. CLU-2019-03 Unidad de Excelencia “Gestión Económica para la Sostenibilidad” (GECOS)]; and Xunta de Galicia [Grant/Award Number: 2020 GPC GI2016].
DS Minerva
RD 22 abr 2026