ABSTRACT

In McPhail’s (2013) paper, a number of objectives are identified. Primary amongst these, the author aims to show how human rights advocates are increasingly focusing on corporations, and it makes a case for incorporating human rights into the sustainability agenda. 1 , 2 More tangentially, the paper also sets out to examine human rights teaching principles, the question of why corporation and business schools should respect and teach human rights, and how business responsibility and corporate governance education can contribute to accounting practice. Similarly, the author wants to highlight the disparate ideological positions that underpin the discourse on business and human rights and the failure of human rights discourse to make it into business schools, the accounting profession, and the discourse on corporate social responsibility (CSR).