Abstract
The increasing focus on business and human rights (BHR) in civil society and policymaking has not been matched by research on corporate actions to respect and protect human rights. The lack of research on BHR is especially acute outside of Western Europe and Anglo-centric contexts. This paper seeks to investigate how the largest Russian firms conceptualize and fulfil their human rights obligations under the UN Guiding Principles and the extent to which internationalization of those firms may have impacted these behaviours. I use a unique dataset created from a sample made of the 100 largest firms listed on the Moscow Stock Exchange. Using the theoretical construct of institutional conflict, I find that cross-listing on other stock exchanges and the extent to which firms frame their broader social responsibility issues as 'sustainability' or 'sustainable development' rather than 'corporate social responsibility' has a substantial impact on firm attention to human rights. While this attention is encouraging, firm disclosure of actions taken to mitigate against violations and protect human rights is extremely limited and the strength of domestic institutional pressures has resulted in very little firm action in the face of the extreme and widespread human rights violations being committed in Ukraine by Russia.