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Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain

Author

Listed:
  • Geetika Jaiswal

    (North Carolina Agricultural and Technical State University)

  • V.G. Venkatesh

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

The global sourcing of textiles and apparels (T&A) from developing countries is on the rise. However, international retailers' received criticism on their ability to manage social non-compliances at supplier factories. One of the major tool retailers use across the global apparel value chain is social auditing, used to identify any violations of workers' rights and assess suppliers' social performance. However, issues like time-budget pressures, social ties, management control, national and organizational culture, etc. are frequently reported to reducing audit quality. The present research aimed to investigate social auditing process and identify factors influencing auditors' decision-making process and auditing outcomes. Results revealed that auditing is a dynamic process where auditors' decision on suppliers' compliance are often influenced by auditor's internal, external as well as personal factors. It is imperative to understand that an interplay of identified factors is important in improving the quality of social audits.

Suggested Citation

  • Geetika Jaiswal & V.G. Venkatesh, 2020. "Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain," Post-Print hal-05570445, HAL.
    • Handle: RePEc:hal:journl:hal-05570445
    DOI: 10.31274/itaa.12177
    Note: View the original document on HAL open archive server: https://hal.science/hal-05570445v1
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    References listed on IDEAS

    as
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    2. repec:eme:maj000:maj-10-2012-0761 is not listed on IDEAS
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