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The Intersection of Public Accounting and Human Rights

The CPA journal (1975), 2020-09, Vol.90 (9), p.6-8

Copyright New York State Society of Certified Public Accountants Sep 2020 ;ISSN: 0732-8435

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  • Title:
    The Intersection of Public Accounting and Human Rights
  • Author: Karmel, Richard
  • Subjects: Accountants ; Annual reports ; Audits ; CPAs ; Due diligence ; Human rights ; Internal controls ; National plans ; Sustainability reporting ; Sustainable development
  • Is Part Of: The CPA journal (1975), 2020-09, Vol.90 (9), p.6-8
  • Description: The UNGPs are the most authoritative guidance for embedding human rights practices in business. Since 2011, the European Union has required all of its 28 member states to prepare National Action Plans setting out how businesses need to align with the UNGPs. [...]in today's interconnected world, wherever people are harmed by business, some form of media is likely to have reported the event. [...]it seems inconceivable that companies which can spend billions of dollars on building up their brands and reputation would pursue and conduct business practices without putting in place processes to protect people, be they customers, their employees, workers at suppliers, or the wider communities in which their factories operate, to name a few. [...]in the planning of an audit, my personal view is that the majority of audits don't consider the risks of how the business can harm people and the potential impact they may have on the values being reported. [...]on the consulting side, a CPA that has been trained on the UNGPs is perfectly positioned to use their financial skills to help companies not only understand how their activities could potentially negatively impact people, but also design and implement appropriate and effective procedures to mitigate against those risks arising in practice.
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: AUTh Library subscriptions: ProQuest Central
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