Governing Global Supply Chain Sustainability through the Ethical Audit Regime

LeBaron, Genevieve; Lister, Jane; Dauvergne, Peter

doi:10.1080/14747731.2017.1304008

Cited by 113 publications

(101 citation statements)

References 32 publications

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“…; LeBaron et al . ). This “neutralization” of the beneficiaries’ side in the regulation of CSR has become natural and is widely taken for granted.…”

Section: Beneficiaries' Intermediaries (Bis) In the European Regulatimentioning

confidence: 97%

“…As also illustrated by Fransen and LeBaron (2019) in this special issue, there is evidence that supposedly "independent" intermediaries (e.g. professional accountants and auditors) construct voluntary social auditing standards and reporting frameworks that are used by companies as a self-referential and legitimizing tool (see also Bebbington et al 2014;LeBaron et al 2017). This "neutralization" of the beneficiaries' side in the regulation of CSR has become natural and is widely taken for granted.…”

Section: Introductionmentioning

confidence: 96%

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The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries

Monciardini

Conaldi

2019

Regulation & Governance

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Intended beneficiaries have an undeniable relevance to regulation. However, current research has focused mainly on the two‐party relationship between rulemaking and rule‐taking. We attempt to fill this gap by exploring the formal and informal roles that beneficiaries’ intermediaries played in co‐creating European Corporate Social Responsibility (CSR) rules and associated practices between 2000 and 2017. By linking recent conceptualizations of regulatory intermediaries with the literature on critical political CSR, we offer a more dynamic and contextualized understanding of the roles of beneficiaries’ intermediaries. Specifically, we identify six micro‐dynamics through which they influenced the regulatory process. Notably, our findings highlight how the convergence of interests between three groups of beneficiaries’ intermediaries – the Non‐governmental organization–Investor–Union nexus – had a key role in reshaping CSR rules. We conclude that, in the European context, stronger and better‐coordinated beneficiaries’ intermediaries are crucial in order to achieve more effective corporate conduct regulation.

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“…; LeBaron et al . ). This “neutralization” of the beneficiaries’ side in the regulation of CSR has become natural and is widely taken for granted.…”

Section: Beneficiaries' Intermediaries (Bis) In the European Regulatimentioning

confidence: 97%

Section: Introductionmentioning

confidence: 96%

The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries

Monciardini

Conaldi

2019

Regulation & Governance

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“…Strategically partial and varying sustainability metrics can give the appearance of transparency and accountability while avoiding the implementation costs of an actual business transformation (LeBaron et al, 2017). However, many companies also have an interest in intentionally keeping these management approaches inconsistent and ineffective.…”

Section: The Climate Policy MIXmentioning

confidence: 99%

“…Fundamentally, carbon reports are self-declaration statements and this has caused concern with data reliability (Kolk et al, 2008). To address these concerns, many large global companies have hired professional auditors to conduct third party assurance assessments of their methodologies and the integrity of their carbon data (LeBaron et al, 2017). As a result of challenges to the consistency of the assurance audits, the International Accounting and Assurance Standards Board (IAASB) has, in turn, introduced a carbon assurance standard (ISAE 3410).…”

Section: Reportingmentioning

confidence: 99%

“…However, many companies also have an interest in intentionally keeping these management approaches inconsistent and ineffective. Strategically partial and varying sustainability metrics can give the appearance of transparency and accountability while avoiding the implementation costs of an actual business transformation (LeBaron et al, 2017). State oversight and intervention is, therefore, essential to climate governance in order to call out misleading and evasive carbon management practices of corporate laggards and to facilitate greater rewards and progress by leading companies aiming to make a true difference.…”

Section: The Climate Policy MIXmentioning

confidence: 99%

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The Policy Role of Corporate Carbon Management: Co‐regulating Ecological Effectiveness

Lister

2018

Global Policy

Self Cite

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The United Nations Intergovernmental Panel on Climate Change (IPCC) has called for private sector participation in global carbon governance and corporations now seem to be heeding the call at an unprecedented scale. Both critics and proponents of corporate social responsibility (CSR) interpret this as a necessary but uncertain development. Business response has demonstrably failed in the past. Contributing to the CSR and private environmental governance effectiveness literature, this article argues that while voluntary corporate climate governance efforts are essential and improving, they are far from sufficient for meaningful decarbonization. Through an evaluation of the three main underlying corporate carbon management practices (target setting, carbon pricing and carbon reporting), the article highlights how company efforts create business advantage (e.g. risk management) but fall short on ecological effectiveness (i.e. absolute carbon reduction). In response, the paper argues the importance of greater climate policy co‐regulation. This includes indirect enabling by governments and the IPCC to encourage incremental improvements in company efforts. It also includes more direct, state‐led prescriptive interventions coordinated across supply chains and supported by international organizations, to ensure corporate participation and deeper transformative change to business models, industry structures and consumptive patterns at the root of the global climate crisis.

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Integrating the right to food in sustainability standards: A theory of change to move global supply chains from responsibilities to impacts

Beuchelt

Schneider²,

Gamba

2022

Applied Eco Perspectives Pol

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To address the undesired environmental and social impacts of agricultural export production, the agricultural industry increasingly relies on sustainability standards. These standards neglect food security, although rights‐based food security criteria were recently developed. This research analyses the responsibilities of global supply chain actors for the Right to Food and identifies a feasible implementation pathway to support the operationalization of these criteria. Based on qualitative research, a theory of change was developed and tested in six case studies across the globe. The theory of change discusses relevant stakeholders, necessary changes, expected impacts, and emphasizes the role of market demand and institutional frameworks.

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Governing Global Supply Chain Sustainability through the Ethical Audit Regime

Abstract: Over the past two decades multinational corporations have been expanding 'ethical' audit programs with the stated aim of reducing the risk of sourcing from suppliers with poor practices.

Cited by 113 publications

References 32 publications

The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries

The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries

The Policy Role of Corporate Carbon Management: Co‐regulating Ecological Effectiveness

Integrating the right to food in sustainability standards: A theory of change to move global supply chains from responsibilities to impacts

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