기업의 인권보고지표를 통한 인권경영의 강화 : ISO 26000와 GRI G4의 인권지표를 중심으로

Reinforcement in Human Rights Management through Corporate Human Rights Reporting Indicators : Focusing on Human Rights Indicators in ISO 26000 and GRI G4

초록

A discussion about corporate sustainability indicators is active today. Out of this, the human rights reporting indicator, which may be used as the one of evaluating of human rights management, is being in charge of important axis in securing corporate sustainability. This can be noted in a sense of proceeding with expanding the corporate human rights management into the human rights management, which reflects the whole dimension of human rights in corporate activity, not what sees it only as conventional CSR(Corporate Social Responsibility). In this background, G4 Sustainability Report in GRI(Global Reporting Initiative) and ISO 26000, which become the standard for evaluating corporate social influence, is being utilized as a tool available for measuring and evaluating corporate human rights management. The international standard for ISO(International Organization for Standardization) is the international specification for corporate sustainability. On the other hand, the guideline for GRI is playing a role as a report of its result on corporate sustainability. A discussion about the influence of companies upon society and social members is emerged. A design for information disclosure and evaluation standard according to it will be continuously strengthened. The necessity of preparing this corporate Sustainability Report will be able to be evaluated its significance in a sense of being able to step up CSR(Corporate Social Responsibility) and Ethical Management System. This point will need to be achieved together with a discussion about policy of operating human rights indicators in companies of our country henceforth.

키워드

인권경영지속가능성 보고서인권보고지표ISO 26000GRI G4기업공시제도 Human Rights ManagementSustainability ReportHuman Rights Reporting IndicatorsISO 26000GRI G4Corporate Disclosure System
제목
기업의 인권보고지표를 통한 인권경영의 강화 : ISO 26000와 GRI G4의 인권지표를 중심으로
제목 (타언어)
Reinforcement in Human Rights Management through Corporate Human Rights Reporting Indicators : Focusing on Human Rights Indicators in ISO 26000 and GRI G4
저자
김병준
DOI
10.21589/ajlaw.2013.7.1.37
발행일
2013-06
유형
정기학술지(Article(Perspective Article포함))
저널명
아주법학
7
1
페이지
37 ~ 69