Derechos Humanos: de la poesía a los estados financieros, una predicción de cómo el marco ASG, ambiente, social y gobernanza, lo puede cambiar todo

Aaronson, Susan, and Higham Ian. “‘Re–righting Business’: John Ruggie and the Struggle to Develop International Human Rights Standards for Transnational Firms.” Human Rights Quarterly 35, no. 2 (May 2013): 333–64, https://doi.org/10.1353/hrq.2013.0032

Academic Impact – United Nations. “World Water Day Reminds Us of the Value of a Precious Resource.” Accessed November 7, 2023. https://www.un.org/en/academic-impact/world-water-day-reminds-us-value-precious-resource

Allison-Hope, Dunstan and Muñoz, Paloma. “Human Rights Are Not Just an ‘ESG Factor’.” Business for Social Responsibility (BSR). Last modified September 23, 2021. https://www.bsr.org/en/blog/human-rights-are-not-just-an-esg-factor.

Amel-Zadeh, Amir. “Social responsibility in capital markets: A review and framework of theory and empirical evidence.” Said Business School, and Newton Centre for Endowment (February 2015): 1-65, https://dx.doi.org/10.2139/ssrn.2664547

American Convention on Human Rights. San Jose. July 18, 1978.

Amnesty International. “Risky business: Top 10 leading venture capital firms failing in their responsibility to respect human rights.” Last modified July 30, 2021, https://www.amnestyusa.org/reports/risky-business-top-10-leading-venture-capital-firms-failing-in-their-responsibility-to-respect-human-rights/

Ávila Santamaria, Ramiro. “El constitucionalismo del oprimido.” Paper Universitario – Universidad Andina Simón Bolívar (2017): 1-21. http://hdl.handle.net/10644/5552.

Baloco v. Drummond (Case No. 7:09–CV–00557–RDP), 2012 U.S. District Court for the Northern District of Alabama, September 12, 2012.

Barkin, J. Samuel. “The Evolution of the Constitution of Sovereignty and the Emergence of Human Rights Norms.” Millennium: Journal of International Studies 27, no. 2 (June 1998): 229-52, https://doi.org/10.1177/03058298980270020401.

Baumann–Pauly, Dorothée, and Nolan Justine. Business and Human Rights: From Principles to Practice, 1st ed. New York: Routledge – Taylor & Francis Group, 2016.

Biersteker, Thomas J. Distortion or development? Contending perspectives on the multinational corporations. Cambridge: The MIT Press, 1981.

Bishop, John D. “The Limits of Corporate Human Rights Obligations and the Rights of For–Profit Corporations.” Business Ethics Quarterly 22, no.1 (January 2012): 119–44, http://www.jstor.org/stable/23223701.

Bloomberg Professional Services. “Bloomberg estimates that ESG assets may hit US$ 53 trillion by 2025.” Last modified February 23, 2021. https://www.bloomberg.com/professional/blog/esg-assets-may-hit-53-trillion-by-2025-a-third-of-global-aum/

Bossuyt, Mark. International Human Rights Protection: Balanced, Critical, Realistic. Cambridge:

Intersentia, 2018. https://doi.org/10.1017/9781780687537.

C087 – Freedom of Association and Protection of the Right to Organise Convention. San Francisco. June 17, 1948. International Labour Organization

C098 – Right to Organise and Collective Bargaining Convention. Geneva. June 8, 1949. International Labour Organization.

C105 – Abolition of Forced Labour Convention. Geneva. June 5, 1957. International Labour Organization.

C138 – Minimum Age Convention. Geneva. June 6, 1973. International Labour Organization.

Collins, Jeffrey. “The Corporate Responsibility to Respect Human Rights.” Proceedings of the ASIL Annual Meeting 108, (2014): 8–11, https://doi.org/10.5305/procannmeetasil.108.0008

Connor, Casey, and Labowitz Sarah. Putting the “S” in ESG: Measuring Human Rights Performance for Investors. New York: NYU Sern Center for Business and Human Rights, 2017.

Cotula, Lorenzo. “Rethinking investment treaties to advance human rights.” International Institute for Environment and Development (September 2016): 1-4, https://www.jstor.org/stable/resrep02612.

Dhaliwal, Shveta. “Cultural Relativism: Relevance to Universal and Regional Human Rights Monitoring.” The Indian Journal of Political Science 72, no. 3 (July-September 2011): 635–40, http://www.jstor.org/stable/41858839.

Doh, Jonathan P., Howton Shawn D., Howton Shelly W., and Siegel Donald S. “Does the market respond to an endorsement of social responsibility? The role of institutions, information, and legitimacy.” Journal of Management 36, no. 6 (2010): 1461–485, https://doi. org/10.1177/0149206309337896.

Donnelly, Jack. “Cultural Relativism and Universal Human Rights.” Human Rights Quarterly 6, no. 4 (November 1984): 400-419, https://doi.org/10.2307/762182

Eastwood, Sam, Gharibian Armineh, Ford James, Pieper Nadine, and Weichbrodt Johannes. “Business and Human Rights – Germany passes Mandatory Human Rights Due Diligence Law.” Last modified June 11, 2021, https://www.mayerbrown.com/en/perspectives-events/blogs/2021/06/business-and-human-rights--germany-passes-mandatory-human-rights-due-diligence-law

Eccles, Robert G., Lee Linda-Eling, and Stroehle Judith C. “The Social Origins of ESG: An Analysis of Innovest and KLD.” Organization & Environment 33, no. 4 (November 2019): 575-96, https://doi.org/10.1177/1086026619888994.

European Comission. Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937. February 23, 2022. https://eur-lex.europa.eu/resource.html?uri=cellar:bc4dcea4-9584-11ec-b4e4-01aa75ed71a1.0001.02/DOC_1&format=PDF

Federación Internacional por los Derechos Humanos. “Informe sobre la Situación de La Oroya: cuando la protección de los inversores amenaza los derechos humanos.” Last modified May 7, 2023. https://www.fidh.org/es/region/americas/peru/informe-sobre-la-situacion-de-la-oroya-cuando-la-proteccion-de-los-13239.

Geppert, Mike, and Dörrenbächer, Christoph. “Politics and Power within Multinational Corporations: Mainstream Studies, Emerging Critical Approaches, and Suggestions for Future Research.” International Journal of Management Reviews 16, no. 2 (June 2013): 226–44, https://doi.org/10.1111/ijmr.12018

Gualinga, Emil Sirén. “ESG Ratings and Human Rights Due Diligence: How Can ESG Ratings be Used to Assess the Human Rights Due Diligence Practices of Companies?” SSRN Working Papers (2023): 5, https://doi.org/10.2139/ssrn.4317372.

Hajjar L. Linda. “An overview of the characteristics and controversies of human rights.” Chap. 2 in Human Rights and the Environment: Philosophical, Theoretical and Legal Perspectives, 41-67. Ed. Malgosia Fitzmaurice. Netherlands: Brill | Nijhoff, 2020., https://doi.org/10.1163/ej.9789004188648.i-182.13

Hathaway, Oona A. “Do Human Rights Treaties Make a Difference?” The Yale Law Journal 111, no. 8 (June 2002): 1935–2042, https://doi.org/10.2307/797642.

Hill, Daniel W. “Estimating the Effects of Human Rights Treaties on State Behavior.” The Journal of Politics 72, no. 4 (October 2010): 1161–174. https://doi.org/10.1017/s0022381610000599.

Human Rights Watch. “Human Rights in Supply Chains: A call for a binding global standardon due diligence.” Last modified May 30, 2016. https://www.hrw.org/report/2016/05/30/human-rights-supply-chains/call-binding-global-standard-due-diligence.

Humphrey, John P. “The Universal Declaration of Human Rights.” International Journal 4, no. 4 (December 1949): 351–61, https://doi.org/10.2307/40197502.

Informe No. 330/20. Caso 12.718, Comunidad de La Oroya c. República del Perú, Comisión Interamericana de Derechos Humanos, 19 de noviembre de 2020.

International Covenant on Economic, Social, and Cultural Rights, New York, December 16, 1966, General Assembly Resolution 2200A (XXI).

International Labour Office and United Nations Children’s Fund. Child Labour: Global estimates 2020, trends and the road forward. New York: ILO and UNICEF, 2021.

International Labour Organization, Organization for Economic Co-operation and Development, International Organization for Migration, and United Nations Children’s Fund. Ending child labour, forced labour and human trafficking in global supply chains. Geneva: International Labour Organization, 2019.

International Labour Organization, Walk Free, and Internacional Organization for Migration. Global Estimates of Modern Slavery: Forced Labour and Forced Marriage. Geneva: International Labour Organization, 2022.

Krajewski, Markus, Tonstad Kristel, and Wohltmann Franziska. “Mandatory Human Rights Due Diligence in Germany and Norway: Stepping, or Striding, in the Same Direction?” Business and Human Rights Journal 6, no. 3 (September 2021): 550-58, https://doi.org/10.1017/bhj.2021.43.

McCorquodale Robert, Smit Lise, Neely Stuart, and Brooks Robin. “Human Rights Due Diligence in Law and Practice: Good Practices and Challenges for Business Enterprises.” Business and Human Rights Journal 2, no. 2 (May 2017): 195-224. https://doi.org/10.1017/bhj.2017.2.

Molds, Josephine. “Child labor in the fashion supply chain.” The Guardian. Accessed November 7, 2023. https://labs.theguardian.com/unicef-child-labour/

Moyn, Samuel. The last utopia: human rights in history. Cambridge: Belknap Press of Harvard University Press, 2010.

Neumayer, Eric. “Do International Human Rights Treaties Improve Respect for Human Rights?” Journal of Conflict Resolution 49, no. 6 (December 2005): 925-53, https://doi.org/10.1177/0022002705281667

Nielsen, Michael E. “The Politics of Corporate Responsibility and Child Labour in the Bangladeshi Garment Industry.” International Affairs (Royal Institute of International Affairs 1944-) 81, no. 3 (May 2005): 559–80, http://www.jstor.org/stable/3569634.

Nolan, Justine. “Business and human rights: The challenge of putting principles into practice and regulating global supply chains.” Alternative Law Journal 42, no. 1 (June 2017): 42-46, http://dx.doi.org/10.2139/ssrn.2981494.

O’Connor, Casey, and Labowitz Sarah. Putting the “S” in ESG: Measuring Human Rights Performance for Investors. New York: NYU Stern Center for Business and Human Rights, 2017.

OECD. OECD Due Diligence Guidance for Responsible Business Conduct. Paris: OECD Publishing, 2018.

OECD. OECD Guidelines for Multinational Enterprises. Paris: OECD Publishing, 2011. http://dx.doi.org/10.1787/9789264115415-en

Office of the High Commissioner for Human Rights. “The human right to safe and healthy working conditions.” Last modified October 23, 2019. https://www.ohchr.org/en/stories/2019/10/human-right-safe-and-healthy-working-conditions

Phillips, Tom. “El Salvador was accused of ‘massive’ human rights violations with 2% of adults in prison.” The Guardian, June 2, 2022. https://www.theguardian.com/world/2022/jun/02/el-salvador-human-rights-violations-bukele-amnesty.

Pollman, Elizabeth. “The Making and Meaning of ESG.” European Corporate Governance Institute - Law Working Paper no. 659/2022 (October 2022): 1-46, https://ssrn.com/abstract=4219857.

Posner, Eric. “The Rise of the Labor-Antitrust Movement.” Competition Policy International. Last modified November 29, 2021, https://www.pymnts.com/cpi-posts/the-rise-of-the-labor-antitrust-movement/.

Posner, Eric. The Twilight of Human Rights Law, 2nd ed. Oxford: Oxford University Press, 2014.

PWC. “According to the Price Waterhouse and Cooper 2022 Report, ESG-focused institutional investment has soared 84% to US$ 33.9 trillion in 2026.” Last modified October 10, 2022. https://www.pwc.com/gx/en/news-room/press-releases/2022/awm-revolution-2022-report.html.

Ruggie, John G., and Middleton, Emily K. “Money, Millennials and Human Rights: Sustaining ‘Sustainable Investing’.” Harvard Kennedy School Working Paper no. 18-02 (August 2018): 1-10, https://doi.org/10.2139/ssrn.3206715.

Schreuders, David. “Human rights due diligence as part of ‘Social’ in ESG.” Tijdschrift Financieel Recht in de Praktijk no. 7, (December 2020): 45-52, https://assets.contentstack.io/v3/assets/blt3de4d56151f717f2/blt93af43893d579581/60bf5149ff4b120facb604d9/TFIP_

Artivcle_human_rights_due_diligence_in_ESG.pdf

Sibarani, Samuel. “ESG (Environmental, Social, and Governance) Implementation to Strengthen Business Sustainability Pt. Migas–North Field.” European Journal of Business and Management Research 8, no. 1 (January 2023): 147-50, https://doi.org/10.24018/ejbmr.2023.8.1.1798.

Sikkink, Kathryn. The Justice Cascade: How Human Rights Prosecutions are Changing World Politics. New York: W.W. Norton & Co., 2011.

Simma, Bruno. “Foreign investment arbitration: A place for human rights?” International and Comparative Law Quarterly 60, no. 3 (August 2011): 573–96, https://doi.org/10.1017/S0020589311000224

Simmons, Beth. Mobilizing for Human Rights, 2nd ed. Cambridge: Cambridge University Press, 2009. https://doi.org/10.1017/CBO9780511811340.

Statista. “Foreign direct investment position of the United States in Europe from 2000 to 2022.” Last modified November 3, 2023. https://www.statista.com/statistics/188579/unitedstates-direct-investments-in-europe-since-2000/.

The Universal Declaration of Human Rights. Paris. December 10th, 1948.

UN Working Group on Business and Human Rights. Taking stock of investor implementation of the UN Guiding Principles on Business and Human Rights (A/HRC/47/39/Add.2). Geneva: United Nations Human Rights Special Procedures, 2021.

United Nations Human Rights. The Corporate Responsibility to Respect Human Rights: An Interpretive Guide. New York: United Nations, 2012.

Whelan, Daniel J. “Indivisible, Interdependent, and Interrelated Human Rights.” In Indivisible Human Rights: A History, 10-19. Ed. Pennsylvania Studies in Human Rights. Philadelphia: University of Pennsylvania Press: 2010. http://www.jstor.org/stable/j.ctt3fh7b2.3

Derechos de autor 2024 Victor Cabezas Alban

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.