Do corporate governance characteristics affect respect for human rights?

The last thirty years have been characterized by a growing interest in sustainability issues. However, although the quantity and quality of socioenvironmental information disclosed by companies is increasing, it was found that the issue of human rights was often omitted or overlooked in non-financial reports. The numerous cases of confirmed human rights violations have drawn attention to the possible compatibility of business and respect for rights, and to the effectiveness of introducing forms of mandatory disclosure. In this context, it should be noted that corporate governance plays a fundamental role in ensuring respect for human rights, as it can set policies to promote and protect human rights in the broadest sense, while also establishing systems to monitor and suppress human rights violations. The purpose of this paper is to examine whether and how some features of corporate governance, in particular the composition of the board of directors, exert an influence on respect for human rights. The quantitative analysis is conducted on companies belonging to the STOXX600 index, which includes the largest companies in Europe in terms of market capitalization. The results show that some of the assumed relationships are not always confirmed. This paper enhances the existing literature and provides valuable insights for managers, regulators, and policymakers.