«Human rights» sub-category in the reporting in the field of sustainable development

Abstract

Purpose: disclosure of information on the sub-category «Human Rights» in the re-porting on sustainable development, formed on the basis of the international stand-ard GRI G4 [1]. Discussion: one of the categories of reporting in the field of sus-tainable development is social, containing a number of subcategories, including aspects. The information in the «Human Rights» subcategory describes the level of compliance with the necessary requirements, cases of violation of human rights, as well as the ability of interested parties to respect their rights and use them. The re-port discloses non-discrimination, gender equality, freedom of association, the right to collective bargaining, child labor, forced or compulsory labor, the rights of indigenous or small peoples. The international legal framework for human rights includes the International Bill of Human Rights, which contains the 1948 Univer-sal Declaration of Human Rights; 1962 International Convention on Civil and Po-litical Rights; and the International Convention on Economic, Social and Cultural Rights of 1966, as well as more than 80 documents (recommendatory declarations and guidelines, treaties and conventions). Results: non-financial reporting infor-mation that reveals the observance of human rights in terms of ensuring freedom of union, collective bargaining, the use of forced and child labor, ensuring the rights of indigenous and small peoples allows interested parties to evaluate the activities of the corporation and make informed economic decisions.