Introduction -- Descriptive perspectives on accounting ethics : what factors influence the way accountants respond to ethical dilemmas? -- Normative perspectives on accounting ethics : how should accountants behave? -- Political moral philosophy and accounting ethics : why should accountants be...

Purpose – The United Nations Guiding Principles locate human rights at the centre of the corporate social responsibility agenda and provide a substantial platform for the development of business and human rights policy and practice. The initiative gives opportunity and focus for the rethinking...