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). pp. 47-64. DOI https://doi.org/10.1016/j.accfor.2018.01.001
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). pp. 47-64. DOI https://doi.org/10.1016/j.accfor.2018.01.001
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). pp. 47-64. DOI https://doi.org/10.1016/j.accfor.2018.01.001
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 |
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Uncontrolled Keywords: | Accountability; Global Reporting Initiative Guidelines; Human rights; Labour practices; Social Accounting; Workforce |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 03 Feb 2020 14:11 |
Last Modified: | 16 May 2024 20:06 |
URI: | http://repository.essex.ac.uk/id/eprint/26226 |
Available files
Filename: Accounting Forum 2018.pdf
Licence: Creative Commons: Attribution 3.0