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Key Sustainability Metrics For Labour Practices – A Comparative Evolution Of Freedom Of Association And Of Non-Discrimination In Emerging/Frontier And Developed Markets

In: Contemporary Issues and Challenges in Human Resource Management

Author

Listed:
  • Diana-Maria Tînjalã

    () (Faculty of Economics and Business Administration, West University of Timisoara)

  • Alexandru Buglea

    () (Faculty of Economics and Business Administration, West University of Timisoara)

Abstract

In the last decades, sustainability reporting has become the norm for most multinational corporations. International organizations, as well as national regulating agencies have issued several standards and guidelines concerning environmental, social and governance (ESG) related corporate impact. This study focuses on the social pillar of corporate sustainability, with emphasis on labour practices and human rights. We present a set of key metrics for measuring labour practices performance, based on the Global Reporting Initiative’s G4, Thomson Reuters’ ASSET 4 and the German Society of Investment Professionals’ Guidelines 3.0. Using the results of content analysis on annual reports and company websites, courtesy of the firm Sustainalytics, we assess the evolution of two labour practices indicators: freedom of association policy and elimination of discrimination policy. Our sample comprises more than 1800 listed companies from 42 industrial sectors. For the selected time frame, 2010-2014, we can observe a slight positive general trend for improving labour practices performance, as measured by the two indicators. The paper concludes with a trend comparison between emerging/frontier market companies and developed market companies, as per the MSCI market classification.

Suggested Citation

  • Diana-Maria Tînjalã & Alexandru Buglea, 2015. "Key Sustainability Metrics For Labour Practices – A Comparative Evolution Of Freedom Of Association And Of Non-Discrimination In Emerging/Frontier And Developed Markets," GUT FME Conference Publications,in: Katarzyna Stankiewicz (ed.), Contemporary Issues and Challenges in Human Resource Management, chapter 2, pages 18-31 Faculty of Management and Economics, Gdansk University of Technology.
  • Handle: RePEc:gdk:chapte:20
    as

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    File URL: ftp://ftp.zie.pg.gda.pl/RePEc/gdk/chapte/ENTIME2015_2_CH_2.pdf
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    References listed on IDEAS

    as
    1. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    2. Denise Baden & Ian Harwood, 2013. "Terminology Matters: A Critical Exploration of Corporate Social Responsibility Terms," Journal of Business Ethics, Springer, vol. 116(3), pages 615-627, September.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Sustainability reporting; non-financial indicators; labour practices;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • J5 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining
    • J8 - Labor and Demographic Economics - - Labor Standards

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