Accounting for human rights: The challenge of globalization and foreign investment agreements

摘要: The triumph of neoliberalism has promoted trade and investment as the dominant routes to economic social development. This further enhanced power transnational corporations. Developing countries are increasingly expected secure foreign stimulate their economies lift local population out poverty. However, also implications for protection enjoyment human rights. Transnational corporations manage risks by imposing stabilization clauses on host that constrain ability protect enhance Conventional accounting corporate responsibility reports seem be unable respond emerging agenda paper seeks debates about rights drawing attention way governments people through in agreements. Some evidence is provided an examination agreement relating Chad–Cameroon oil pipeline project. calls production counter accounts challenge hegemony create spaces