[This] paper begin[s] 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 legitimization of the IASB’s structure and activities under prevailing global governance conditions...The paper explores three distinct argumentative logics regarding responsibilities for justice and human rights vis-à-vis the IASB...First, we explore the basis for applying human rights responsibilities to the IASB through reasoning based on the analysis of ‘public power’ (Macdonald, 2008) and public authorization...Second, we develop our reasoning with reference to recent attempts by legal scholars and practitioners to apply human rights obligations to other non-state and transnational institutions...Finally, we develop reasoning based on Thomas Pogge’s (1992b) ideas about institutional harms and corresponding responsibilities.