This study aims to examine the implementation of Corporate Social Responsibility (CSR) policies based on Human Rights (HR) in large companies, as well as the challenges faced in their implementation. Although many companies claim to have CSR policies that prioritize HR principles, this study finds a significant gap between the written policies and the practices on the ground. The findings indicate that while these policies are outlined in annual reports or corporate policies, their implementation is often hindered by internal and external factors, such as weak oversight, cultural resistance, and the misalignment between the company's financial goals and its commitment to HR protection. This study also identifies that companies tend to focus more on short-term profits, which results in CSR policies based on HR often becoming a mere formality with no significant impact on workers and communities. Based on these findings, the study suggests the need for improved internal and external oversight, better resource allocation, and the adaptation of policies to the local social and cultural context so that CSR policies based on HR can be implemented more effectively. This study provides important contributions to understanding the challenges companies face in implementing CSR policies based on HR and offers practical recommendations to improve their implementation on the ground
Rahman et al. (Thu,) studied this question.