2011
DOI: 10.5840/beq20112112
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Abstract: ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to … Show more

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Cited by 279 publications
(269 citation statements)
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References 60 publications
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“…Recent studies drawing predominantly on institutional theory provide evidence that various institutional factors (e.g. legal environment, stakeholder pressures, adoption of other certifiable management standards) facilitate or hamper the global diffusion of voluntary standards (Delmas 2002;Boiral and Gendron 2011;Delmas and Montes-Sancho 2011;Gilbert et al 2011). However, what has been largely lacking in this emerging literature is an explanation of the underlying drivers of adoption beyond institutional or country-level factors (cf.…”
Section: Introductionmentioning
confidence: 98%
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“…Recent studies drawing predominantly on institutional theory provide evidence that various institutional factors (e.g. legal environment, stakeholder pressures, adoption of other certifiable management standards) facilitate or hamper the global diffusion of voluntary standards (Delmas 2002;Boiral and Gendron 2011;Delmas and Montes-Sancho 2011;Gilbert et al 2011). However, what has been largely lacking in this emerging literature is an explanation of the underlying drivers of adoption beyond institutional or country-level factors (cf.…”
Section: Introductionmentioning
confidence: 98%
“…Néron (2010, p. 342) refers to the diversity of standards in the area of sustainability assurance as the 'politics of accountability' involving 'complex networks of exchanges, collaboration, deliberation and confrontation'. A further study of the dynamics of sustainability assurance standards would therefore add to our limited understanding of the 2011; Gilbert et al 2011;Heras-Saizarbitoira and Boiral 2012).…”
Section: Directions For Further Researchmentioning
confidence: 99%
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“…In turn, these architectures create a space where actors can meaningfully engage with counterparts, even when relations between them are publicly adversarial (Bartley, 2007;Mair & Hehenberger, 2013). Successful examples suggest the need to devise sometimes intricate membership standards and rules of participation so as to ensure legitimacy, innovation and meaningful interaction (Gilbert, Rasche, & Waddock, 2011;Mena & Palazzo, 2012).…”
Section: Participatory Architecturementioning
confidence: 99%
“…Students of CSR and organization studies rarely address such questions despite the emergence of CSR as an academic field (de Bakker et al 2005;Lockett et al 2006). A lot is known about CSR, particularly of multinational corporations (MNCs) (Maignan and Ralston 2002;Chapple and Moon 2005); the business benefits of CSR (Aguinis and Glavas 2012;Carroll and Shabana 2010); civil society involvement (den Hond and de Bakker 2007); as well as the politicization of CSR Scherer and Palazzo 2011) and its links with globalization (Gilbert et al 2011). However, CSR scholars have tended to overlook, or take for granted, the respective organizational components of these developments.…”
Section: Introductionmentioning
confidence: 99%