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

Parsa, Sepideh and Roper, Ian and Muller-Camen, Michael and Szigetvari, Eva (2018) 'Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework.' Accounting Forum, 42 (1). 47 - 64. ISSN 0155-9982

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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.

Item Type: Article
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Elements
Date Deposited: 03 Feb 2020 14:11
Last Modified: 03 Feb 2020 15:15
URI: http://repository.essex.ac.uk/id/eprint/26226

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