Corporate Human Rights in the Context of Corporate Social Responsibility: Relationship with Firm Performance in Extractive Industry

Authors : Edib Ali Pehlivanli

Pages : 1-19

Doi:10.57116/isletme.1239276

View : 7 | Download : 6

Publication Date : 2023-03-30

Article Type : Research Article

Abstract :Keywords: corporate social responsibility, corporate human rights, firm performance Paper type: Research In this study, corporate human rights (CHR) performance is evaluated within the framework of corporate social responsibility (CSR). The emergence and development of corporate human rights (CHR) and the benchmarks prepared on the basis of the UN Guiding Principles on Business and Human Rights established within the Office of the United Nations High Commissioner for Human Rights (OHCHR) is evaluated. The CHR performances of multinational enterprises operating in the oil, gas and mineral mining (extractives) sector all over the world in 2019 examined. 54 multinational extractive corporations included in the analysis. The relationship between the financial performances and CHR scores is examined by correlation analysis, and significant relationships found between CHR and total revenue, total assets, EBITDA, price to book and net profit margin.
Keywords : Kurumsal Sosyal Sorumluluk, Kurumsal İnsan Hakları, Firma Performansı