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Towards 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, 2008

41 Pages Posted: 13 Aug 2010  

Andreas Rasche

Copenhagen Business School

Date Written: September 20, 2008

Abstract

Although accountability standards (e.g. the Global Reporting Initiative and SA 8000) have made their way on to the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This paper 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 UN Global Compact. Finally, we show how this initiative differs from other standards and also discuss its strengths and weaknesses according to the outlined model.

Keywords: Corporate Social Responsibility, Corporate Accountability, Accountability Standards, UN Global Compact, Legitimacy, Stakeholder Dialogue

Suggested Citation

Rasche, Andreas, Towards a Model to Compare and Analyze Accountability Standards: The Case of the UN Global Compact (September 20, 2008). Corporate Social Responsibility and Environmental Management, Vol. 16, No.4, pp. 192-205, 2008. Available at SSRN: https://ssrn.com/abstract=1658503

Andreas Rasche (Contact Author)

Copenhagen Business School ( email )

Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark

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