HUMAN RIGHTS AUDIT FOR CORPORATION AND RESPONSIBITY OF BUSINESS TO RESPECT HUMAN RIGHTS
Hikmatul Ula, Fransiska Ayulistya S.
Faculty of Law Universitas Brawijaya
Abstract
This article examines about efforts to realize the principle of corporate responsibility to respect human rights by conducting Human Rights Audit. Human rights audits of corporations are not very popular in Indonesia, this is because there is no regulation on the obligation to conduct human rights audits for corporations. Even so, the obligation to comply with human rights has spread in several sectoral laws and regulations. This article further explains about the opportunities and challenges for conducting HR Audits in corporations, as well as how the audit should be explained. To implement a human rights audit it is necessary to take a number of concrete steps, first to include the obligation to ham audit into the law, in this case Law of Corporation. Obligations for human rights audits are equated with financial audit obligations or with the obligation to carry out social responsibilities in the Law of Corporation. Second, human rights audit mechanisms can adopt existing instruments in international law, for example those in the UN Global Compact, UNGP on Business and Human Rights, etc. The three approaches to related stakeholders are local government, corporations and the public about the importance of respecting human rights for business activities.
Keywords: human rights audit, human rights and business, business ethic, multy national corporation
Topic: Human Rights