Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

ABSTRACT

This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts. This review examines institutional and corporate‐level determinants of CHRR, as well as its financial and non‐financial consequences. We find that reporting regulation, firm size, visibility, and board gender diversity are the most consistent drivers of disclosure, whereas other factors, such as financial and ownership characteristics, show inconclusive effects. Evidence on consequences, though still limited, indicates positive effects on firms' financial outcomes, reputation and social performance. This study provides an overview of current research and highlights key insights and gaps, thereby outlining a structured agenda for future research.