Rasche, Andreas. (2009) Toward a model to compare and analyze accountability standards - the case of the UN global compact. Corporate Social Responsibility and Environmental Management, Vol.16 (No.4). pp. 192-205. ISSN 1535-3958

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Abstract

Although accountability standards (e.g., the Global Reporting Initiative and SA 8000) have made their way onto the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This article aims to develop such a model. First, we briefly introduce the nature of accountability standards and explore commonalities and differences between them. Second, we present a model to compare and analyze these initiatives. This model allows interested parties to discuss accountability standards based on an analysis of the content of their underlying norms, the implementation processes they suggest, and their context of application. Third, we apply the model to the United Nations Global Compact. We show how this initiative differs from other standards and also discuss its strengths and weaknesses according to the outlined model. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.

Item Type:	Journal Article
Subjects:	H Social Sciences > HF Commerce G Geography. Anthropology. Recreation > GE Environmental Sciences H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
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:	Corporate Social Responsibility and Environmental Management
Publisher:	John Wiley & Sons Ltd.
ISSN:	1535-3958
Official Date:	July 2009
Volume:	Vol.16
Number:	No.4
Number of Pages:	14
Page Range:	pp. 192-205
Identification Number:	10.1002/csr.202
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
URI:	http://wrap.warwick.ac.uk/id/eprint/5243

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