This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published journal articles. Data were from the Scopus database over the last 22 years. The majority of research on AHR focuses on strategy/management and non-discrimination themes, with little research in other areas such as child labour. Research in this field is at an early stage, with more focus on adoption and implementation issues. There is a need for more in-depth and grounding analysis on the power networks among participants in broader institutional systems to provide more understanding of the underlying mechanisms. This paper discusses several suggestions such as alternative accounting and networking models to support the field, debates possible remedies to overcome drawbacks and presents options for future research. Several useful practical implications are provided for academics, corporate managers and regulators to bridge the gap between accounting and human rights practices and to enhance corporate social responsibility.

中文翻译：

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企业人权核算：文献综述和未来见解

本文回顾了以往关于企业人权会计（AHR）的文献，以确定主要研究主题和发展，进行批判性评估并为未来研究开辟新途径。使用 164 篇相关已发表的期刊文章进行了结构化文献综述。数据来自 Scopus 数据库过去 22 年。大多数关于 AHR 的研究都集中在战略/管理和非歧视主题上，而在童工等其他领域的研究很少。该领域的研究还处于早期阶段，更多地关注采用和实施问题。需要对更广泛的制度体系参与者之间的权力网络进行更深入和基础的分析，以提供对潜在机制的更多理解。本文讨论了一些建议，例如支持该领域的替代会计和网络模型，讨论了克服缺点的可能补救措施，并提出了未来研究的选择。为学术界、企业管理者和监管者提供了一些有用的实际意义，以弥合会计和人权实践之间的差距，并增强企业的社会责任。