Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework
Article
Parsa, S., Roper, I., Muller-Camen, M. and Szigetvari, E. 2018. Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework. Accounting Forum. 42 (1), pp. 47-64. https://doi.org/10.1016/j.accfor.2018.01.001
Type | Article |
---|---|
Title | Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework |
Authors | Parsa, S., Roper, I., Muller-Camen, M. and Szigetvari, E. |
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. |
Publisher | Elsevier |
Journal | Accounting Forum |
ISSN | 0155-9982 |
Electronic | 1467-6303 |
Publication dates | |
Online | 20 Jan 2018 |
01 Mar 2018 | |
Online | 18 Feb 2019 |
Publication process dates | |
Deposited | 15 Jan 2018 |
Accepted | 14 Jan 2018 |
Output status | Published |
Publisher's version | License |
Accepted author manuscript | License |
Copyright Statement | © 2018 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/BY/4.0/). |
Web address (URL) | https://www.sciencedirect.com/science/article/pii/S0155998217300236 |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.accfor.2018.01.001 |
Language | English |
https://repository.mdx.ac.uk/item/87675
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