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.
BibTeX
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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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | Accounting Forum |
Citation Index | SSCI |
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
- Institute for Human Resource Management IN (Details)