Quotation Parsa, Sepideh, Ropder, Ian , Müller-Camen, Michael, Szigetvari, Eva. 2018. Have labour and human rights disclosures enhanced corporate accountability? Accounting Forum, 42 (1), 47-64.


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Abstract

This paper critically evaluates Transnational Corporations’ (TNCs) claimed adherence to the Global Reporting Initiative (GRI)’s ‘labour’ and ‘human rights’ reporting guidelines and examines how successful the GRI has been in enhancing comparability and transparency. We found limited evidence of TNCs discharging their accountability to their workforce and, rather, we found evidence to suggest that disclosure was motivated more by enhancing their legitimacy. TNCs failed to adhere to the guidelines, which meant that material information items were often missing, rendering comparability of information meaningless. Instead, TNCs reported large volumes of generic/anecdotal information without acknowledging the impediments they faced in practice.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Accounting Forum
WU-Journal-Rating new FIN-A, STRAT-C, WH-B
Language English
Title Have labour and human rights disclosures enhanced corporate accountability?
Volume 42
Number 1
Year 2018
Page from 47
Page to 64
Reviewed? Y
DOI https://doi.org/10.1016/j.accfor.2018.01.001
Open Access Y
Open Access Link https://www.sciencedirect.com/science/article/pii/S0155998217300236

Associations

People
Müller-Camen, Michael (Details)
External
Parsa, Sepideh (Middlesex University, London, United Kingdom)
Ropder, Ian (Middlesex University, London, United Kingdom)
Szigetvari, Eva (Controller Institut, Austria)
Organization
Human Resource Management IN (Details)
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