“…Thus, the Accord exemplifies the kind of stakeholder value conflict that our framework aims to address. Second, the Accord has received great attention by scholars, practitioners, and the media over the past years resulting in a rich body of both empirical and conceptual academic papers (Baumann-Pauly, Labowitz, & Banerjee, 2015;Donaghey & Reinecke, 2017;Huber & Schormair, 2019;Reinecke & Donaghey, 2015), independent research reports (Barrett, Baumann-Pauly, & Gu, 2018;Baumann-Pauly et al, 2015), media coverage (Taeubner, 2013), and stakeholder publications (CCC, 2013; IndustriAll Global Union, 2017). Third, the Accord is considered a leading MSI in terms of transparency providing detailed insights into internal governance processes, factory audits, and performance data on its website (Accord, 2018).…”