Rights-Based Accountability: The Right To Water Information
This paper responds to increasing interest in the intersection between accounting and human rights. Rather than considering disclosures of performance in relation to human rights, the paper explores the notion of access to information constituting a human right. Since human rights have 'Moral force', establishing the provision of environmental information as a human right may hasten policy change. The paper focuses on environmental information, and particularly the case of corporate water-related disclosures. Ideally, a candidate human right would be evaluated using a set of generally accepted principles which underpin all human rights.