Attention is increasingly being focused on leaking, whistleblowing and associated compliance and incentives questions. The authors outline the differences between leaking and whistleblowing, notably on protection of the disclosers. They review provisions of international conventions on human...

The ?comply or explain? mechanism, first employed in the UK, combines voluntary compliance with corporate governance codes and a legal obligation (either by law, regulation or listing rule) to declare compliance with, or, as the case may be, to explain deviations from a code. With the adoption...

The ‘Guiding Principles on Business and Human Rights’ (Principles) that provide guidance for the implementation of the United Nations’ ‘Protect, Respect and Remedy’ framework (Framework) will probably succeed in making human rights matters more customary in corporate management...