Should the international accounting standards board have responsibility for human rights?
本文探讨将联合国工商业与人权指导原则等国际人权规范应用于国际会计准则理事会（IASB）的依据与影响，通过三种论证逻辑分析其人权责任的定义与程序化路径，对关注全球治理与会计准则政治合法性的学者有参考价值。
Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to contribute to scholarship on the political legitimisation of the IASB’s structure and activities under prevailing global governance conditions. Design/methodology/approach – The paper explores three distinct argumentative logics regarding responsibilities for justice and human rights vis-à-vis the IASB. First, the authors explore the basis for applying human rights responsibilities to the IASB through reasoning based on the analysis of “public power” (Macdonald, 2008) and public authorisation. Second, the authors develop the reasoning with reference to recent attempts by legal scholars and practitioners to apply human rights obligations to other non-state and transnational institutions. Finally, the authors develop reasoning based on Thomas Pogge’s (1992b) ideas about institutional harms and corresponding responsibilities. Findings – The three distinct argumentative logic rest on differing assumptions – the goal is not to reconcile or synthesise these approaches, but to propose that these approaches offer alternative and in some ways complementary insights, each of which contributes to answering questions about how human rights obligations of the IASB should be defined, and how such a responsibility could be “actually proceduralised”. Originality/value – The analysis provides an important starting point for beginning to think about how responsibilities for human rights might be applied to the operation of the IASB.