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Ethics, integrity & professionalism

The accountant’s role in human rights due diligence Logo cgma

  Samantha White |   Free |   AICPA and CIMA |   20 Jul 2016 |   CGMA Magazine

New legal requirements are leading to an increasing need for human rights due diligence in organizations around the world. Increasingly, companies must be able to demonstrate understanding of their impact on the human rights of stakeholders. This article summarizes key points of the May 2016 CGMA briefing and provides additional insights on the topic.

Topics covered:
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism

1 Comments/Reflections

Daniel Peruzzi-Kwan

Daniel Peruzzi-Kwan Dec 2021

Very comprehensive report with no waffle.

It covers internal and external groups and looks at supply chains and contracts with any potential group. The only thing that I can think of that this doesn't cover would be human rights with customers. I have tried to think of a human rights issue with a customer that a company could cause and the best example I could think of as something like Facebook (Meta) whose customers would be is users. Does it break any human rights issues with them perhaps freedom of speech censorship? Should this be something to consider?

Already great and concise report.