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Accountability in a global economy : the emergence of international accountability standards

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Gilbert, Dirk Ulrich, Rasche, Andreas and Waddock, Sandra. (2011) Accountability in a global economy : the emergence of international accountability standards. Business Ethics Quarterly, Vol.21 (No.1). pp. 23-44. ISSN 1052-150X

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Abstract

This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards' problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS.

Item Type: Journal Article
Subjects: J Political Science > JA Political science (General)
Divisions: Faculty of Social Sciences > Warwick Business School > International Centre for Governance & Public Management
Faculty of Social Sciences > Warwick Business School
Journal or Publication Title: Business Ethics Quarterly
Publisher: Philosophy Documentation Center
ISSN: 1052-150X
Date: January 2011
Volume: Vol.21
Number: No.1
Number of Pages: 22
Page Range: pp. 23-44
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access
URI: http://wrap.warwick.ac.uk/id/eprint/42045

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