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

Author

Listed:
  • Sepideh Parsa
  • Ian Roper
  • Michael Muller-Camen
  • Eva Szigetvari

Abstract

•Companies over-claim adherence to GRI reporting guidelines while failing to report detailed information on their workforce.Fig. 1Compliance with GRI Disclosure Guidelines.•Companies fail to provide material information.•Limited evidence of companies acknowledging impediments they encounter when reporting on their workforce.•Companies pay more attention to their internal (as opposed to their external) workforce.•GRI fails to achieve enhanced comparability, transparency and accountability goals.•Companies over-claim adherence to GRI reporting guidelines while failing to report detailed information on their workforce.•Companies fail to provide material information.•Limited evidence of companies acknowledging impediments they encounter when reporting on their workforce.•Companies pay more attention to their internal (as opposed to their external) workforce.•GRI fails to achieve enhanced comparability, transparency and accountability goals.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.

Suggested Citation

  • Sepideh Parsa & Ian Roper & Michael Muller-Camen & Eva Szigetvari, 2018. "Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 47-64, March.
    • Handle: RePEc:taf:accfor:v:42:y:2018:i:1:p:47-64
    DOI: 10.1016/j.accfor.2018.01.001
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    Cited by:

    1. Emmanuel Anyigbah & Yusheng Kong & Bless Kofi Edziah & Ahotovi Thomas Ahoto & Wilhelmina Seyome Ahiaku, 2023. "Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
    2. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
    3. Saeed, Abubakr & Zamir, Farah, 2021. "How does CSR disclosure affect dividend payments in emerging markets?," Emerging Markets Review, Elsevier, vol. 46(C).
    4. El-Awady Attia & Ali Alarjani & Md. Sharif Uddin & Ahmed Farouk Kineber, 2023. "Examining the Influence of Sustainable Construction Supply Chain Drivers on Sustainable Building Projects Using Mathematical Structural Equation Modeling Approach," Sustainability, MDPI, vol. 15(13), pages 1-32, July.
    5. El-Awady Attia & Ali Alarjani & Md. Sharif Uddin & Ahmed Farouk Kineber, 2023. "Determining the Stationary Enablers of Resilient and Sustainable Supply Chains," Sustainability, MDPI, vol. 15(4), pages 1-23, February.
    6. Isabel‐María García‐Sánchez & Valentina Minutiello & Patrizia Tettamanzi, 2022. "Gender disclosure: The impact of peer behaviour and the firm's equality policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 385-405, March.
    7. Albertina Paula Monteiro & Isabel-María García-Sánchez & Beatriz Aibar-Guzmán, 2022. "Labour Practice, Decent Work and Human Rights Performance and Reporting: The Impact of Women Managers," Journal of Business Ethics, Springer, vol. 180(2), pages 523-542, October.
    8. Albertina Paula Monteiro & Beatriz Aibar-Guzmán & María Garrido-Ruso & Cristina Aibar-Guzmán, 2021. "Employee-Related Disclosure: A Bibliometric Review," Sustainability, MDPI, vol. 13(10), pages 1-38, May.
    9. Shyam Singh & Nathalie Holvoet & Vivek Pandey, 2018. "Bridging Sustainability and Corporate Social Responsibility: Culture of Monitoring and Evaluation of CSR Initiatives in India," Sustainability, MDPI, vol. 10(7), pages 1-19, July.
    10. Osman Issah & Lúcia Lima Rodrigues, 2021. "Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future," Sustainability, MDPI, vol. 13(11), pages 1-23, June.
    11. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    12. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    13. Maria Ghufran & Khurram Iqbal Ahmad Khan & Fahim Ullah & Wesam Salah Alaloul & Muhammad Ali Musarat, 2022. "Key Enablers of Resilient and Sustainable Construction Supply Chains: A Systems Thinking Approach," Sustainability, MDPI, vol. 14(19), pages 1-19, September.
    14. Eshiett Philip Kendy & Dr Dorathy Akpan & Joseph Ime Edet, 2023. "Accounting Perspective of Social Footprint Disclosure and its Implication on Firm’s Value of Selected Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(12), pages 981-1004, December.
    15. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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