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Menschen- und Arbeitsrechte in globalen Produktionsnetzwerken: Transnationale Advocacy für Finanzberichterstattung auf Länder- und Projektbasis am Beispiel der EU

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  • Walkenfort, Sarah
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    Abstract

    Was kennzeichnet erfolgreiche transnationale Advocacy in der EU? Unter welchen Bedingungen können international vernetzte zivilgesellschaftliche Gruppen die europäische Gesetzgebung beeinflussen? Diesen Fragen wird in der vorliegenden Arbeit mit Blick auf die finanziellen Transparenzpflichten internationaler Konzerne nachgegangen. Es wird argumentiert, dass es dem untersuchten Netzwerk gelungen ist, Fragen der internationalen Finanzberichterstattung als Fragen der globalen Steuergerechtigkeit und der Korruptionsbekämpfung zu politisieren mit dem Ergebnis, dass zunächst in den USA und anschließend in der EU legislative Initiativen ergriffen worden sind, um in einigen Sektoren länder- und projektbasierte finanzielle Berichterstattung zu etablieren. Der Fall verdeutlicht somit, welche Mehrebenen-Strategien zivilgesellschaftliche Netzwerke im europäischen und internationalen Kontext verfolgen und lässt Rückschlüsse darauf zu, unter welchen Bedingungen sie die internationale Diffusion von Normen und bestimmter Gesetzgebung beschleunigen können. -- What characterizes successful transnational advocacy work in the EU context? Under what conditions may international civil society networks influence European legislative processes? To answer these questions this article tells the story of an advocacy network in the field of corporate financial reporting. It is argued that the network's members succeeded in putting the issue on the U.S. and EU political agendas as a matter of international tax justice and of fighting corruption, and that this has resulted in respective legislative measures establishing country-by-country financial reporting in a couple of sectors. Hence, the case illustrates what kinds of multi-level strategies are being used by civil society networks in the European and international arenas, thereby allowing for conclusions in terms of the international diffusion of norms and policies and regarding the question under what conditions civil society networks may be able to catalyse these processes.

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    Bibliographic Info

    Paper provided by Free University Berlin, Center for International Political Economy in its series PIPE - Papers on International Political Economy with number 17/2013.

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    Date of creation: 2013
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    Handle: RePEc:zbw:fubipe:172013

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    Web page: http://www.polsoz.fu-berlin.de/polwiss/forschung/oekonomie/ipoe/index.html

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