Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework

Parsa, Sepideh; Roper, Ian; Müller‐Camen, Michael; Szigetvari, Eva

doi:10.1016/j.accfor.2018.01.001

Cited by 80 publications

(101 citation statements)

References 77 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…GRI was criticized for its focus on quantity than quality and could not achieve its goals (Vigneau, Humphreys, & Moon, 2015). Parsa, et al (2018) suggest that even the disclosures under the requirements of Global Reporting Initiative (GRI) were motivated by Transnational Corporations (TNCs) need for enhancing their legitimacy. The wide range of disparities among corporations in their reporting has led to the movement towards integrated reporting (Eccles & Krzus, 2010, 2014Eccles, Krzus, & Ribot, 2015;Eccles, Krzus, & Solano, 2019).…”

Section: Voluntarism and The Effects Of Ignoring Accountability In Csrmentioning

confidence: 99%

Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR

Tamvada

2020

Int J Corporate Soc Responsibility

101

View full text Add to dashboard Cite

The absence of consensus on what should constitute Corporate Social Responsibility has inhibited consistent CSR legislation around the world. This paper poses a fundamental question on what should constitute CSR and what should be the nature of CSR regulation? By constructing the boundaries of CSR, the paper offers scope for consistently developing CSR regulation around the world. It construes CSR as consisting of business relation and impact relation, and demonstrates that these are intertwined with legal responsibilities of business and, consequentially, with accountability. It accomplishes this by establishing the obligatory nature of responsibilities using the lens of ethical and legal jurisprudence. This new approach towards CSR recasts it as an obligatory responsibility that is linked to accountability. Furthermore, the framework provides a foundation for consistent development of CSR regulation across different countries that can lead to effective discharge of corporates' social responsibilities.

show abstract

Section: Voluntarism and The Effects Of Ignoring Accountability In Csrmentioning

confidence: 99%

Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR

Tamvada

2020

Int J Corporate Soc Responsibility

101

View full text Add to dashboard Cite

show abstract

“…Currently, as of 25 May 2018, at 4.10 pm GMT, about 12,347 organizations from different parts of the world have uploaded a total of 29,982 GRI-compliant sustainability reports (Source: https://www.globalreporting.org). In general, these frameworks call for actions to ensure that businesses are sustainable, responsible, and accountable to the society [8,9]. These developments bring us to some essential questions about companies' worldviews of sustainability as well as social responsibility.…”

Section: Introductionmentioning

confidence: 99%

Bridging Sustainability and Corporate Social Responsibility: Culture of Monitoring and Evaluation of CSR Initiatives in India

2018

View full text Add to dashboard Cite

This study examines the continuum of sustainability and corporate social responsibility (CSR) policies, and analyzes broad patterns that have emerged with respect to monitoring and evaluation practices in the CSR programs of Indian companies under new CSR regulations. Under these regulations, the Indian firms are mandated to spend at least 2% of their profits on social and development sectors. We specifically analyze (i) how Indian companies have conceptualized the idea of sustainability in their annual sustainability reports, and how these ideas get reflected in their CSR policies, and (ii) the monitoring and evaluation practices in CSR interventions. The study uses both primary and secondary data sources, and employs text network analysis and narratives-based content analysis to analyze the data. We find that the conceptualization of sustainability is a largely rhetoric and customary exercise that does not take into account variations in firms’ businesses. This approach toward sustainability initiatives presents serious challenges to sustainability, including social sustainability. The study also finds that there is lack of ‘willingness’ and ‘readiness’ among Indian companies to measure and monitor the outcomes of CSR interventions, which is arguably one of the most robust ways to signal their commitment toward corporate sustainability. Although mandatory CSR spending is a recent phenomenon in India, our study establishes that it is only through the design of effective CSR policies that the best practices for Indian business community can emerge in the near future.

show abstract

“…Sustainable supply chain management (SSCM)audits usually carefully consider suppliers, social issues, and dimensions, which always marks the complexity of individuals in supply chain management [23]. Parsa, Roper, Muller-Camen, and Szigetvari [24] used case studies to find improved labor rights and their impact on the supply chain from a supplier's perspective. In contrast, Sendlhofer and Lernborg [25] classified labor rights based on the perception of suppliers in South Asian countries.…”

Section: Supplier Social Sustainabilitymentioning

confidence: 99%

Assessing Supply Chain Performance from the Perspective of Pakistan’s Manufacturing Industry Through Social Sustainability

et al. 2020

View full text Add to dashboard Cite

The industry is gradually forced to integrate socially sustainable development practices and cross-social issues. Although researchers and practitioners emphasize environmental and economic sustainability in supply chain management (SCM). This is unfortunate because not only social sustainable development plays an important role in promoting other sustainable development programs, but social injustice at one level in the supply chain may also cause significant losses to companies throughout the chain. This article aimed to consolidate the literature on the responsibilities of suppliers, manufacturers, and customers and to adopt sustainable supply chain management (SSSCM) practices in the Pakistani industry to identify all possible aspects of sustainable social development in the supply chain by investigating the relationship between survey variables and structure. This work went beyond the limits of regulations and showed the status of maintaining sustainable social issues. Based on semi-structured interviews, a comprehensive questionnaire was developed. The data was collected through a survey of the head of the supply chain in Karachi, Pakistan. The results of this paper showed that organizational learning was the most important dimension of supplier social sustainability with a value of 40.5% as compared to the effectiveness of the supply chain and the supplier performance with values 37.7 and 9.6%, respectively. In terms of the manufacturer’s social responsibility, the highest score for operational performance was 47%, while productivity was 20%, and corporate social demonstration was 20%. Finally, for the customers’ social sustainability, two dimensions were determined, namely, customer satisfaction and customer commitment with scores of 47 and 40%, respectively. We also solved sustainable social problems from the perspective of suppliers, manufacturers, and customers. The study would help professionals anywhere to emphasize their considerations and would improve the management of social sustainability in their supply chain.

show abstract

Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework

Cited by 80 publications

References 77 publications

Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR

Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR

Bridging Sustainability and Corporate Social Responsibility: Culture of Monitoring and Evaluation of CSR Initiatives in India

Assessing Supply Chain Performance from the Perspective of Pakistan’s Manufacturing Industry Through Social Sustainability

Contact Info

Product

Resources

About