ABSTRACT This paper draws on data collected from ASX 50 listed corporations. As the UNGP makes clear a visible and accessible policy commitment is the most basic form of recognition that corporations can afford to human rights under the schema it offers. The paper takes the position that this policy commitment gives corporations a chance to declare a positive relationship with human rights. The presence or not of a policy statement, and the form that the statement takes, tells us much about the relationship between the corporate sector in Australia and human rights. The data reveals a low prevalence of policy commitment across the largest publically listed corporations in Australia. The paper selects a range of variables against which to examine whether commitment occurs or not. The most significant factor that supports policy commitment is membership of human rights engaged global Business and Industry Non-Governmental Organisations (BINGOs). We might expect a rather stronger public commitment to human rights reflecting the position apparently taken by Australian corporations on other ESG standards. However this expectation has to be set against the absence of human rights discourse as a political and cultural artefact at the domestic level.

中文翻译：

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致力于澳大利亚企业部门的人权

摘要 本文借鉴了从 ASX 50 上市公司收集的数据。正如 UNGP 明确指出的那样，可见且易于理解的政策承诺是最基本的承认形式，即公司在其提供的架构下能够负担得起人权。该文件的立场是，这一政策承诺使公司有机会宣布与人权的积极关系。政策声明的存在与否，以及声明的形式，可以告诉我们很多关于澳大利亚企业部门与人权之间的关系。数据显示，澳大利亚最大的上市公司的政策承诺普遍较低。本文选择了一系列变量来检验承诺是否发生。支持政策承诺的最重要因素是参与人权的全球工商业非政府组织 (BINGO) 的成员资格。我们可能期望公众对人权做出更强有力的承诺，这反映了澳大利亚公司在其他 ESG 标准上显然采取的立场。然而，这种期望必须与在国内层面缺乏作为政治和文化产物的人权话语相对应。