This study investigates the use of social compliance audits in the supply chain of multinational corporations (MNCs). Particularly, we explore the use of such audits in assessing and managing the working conditions of factory workers in the garment industry in a developing nation. Through a...

This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media...

This study provides some preliminary insight in relation to the use of social audits by the global clothing and retail companies that source garment products from developing nations. In the era of globalisation, companies based in developed nations have transferred their production locations to...

Purpose: The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.Design/methodology/approach: Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were...

This chapter introduces social compliance accounting, auditing and reporting. Social compliance accounting refers to measuring, understanding and reporting an organisation's social compliance performance. Social compliance auditing is an effective way for organisations to fulfil their social and...

The central aim of this chapter is to discuss social accounting and associated research. In doing so, the chapter identifies a key research gap. So far within social accounting literature, social compliance has not been the focus area of research, despite its widespread implications within...

Although there is growing research that examines CSR reporting within the context of developing nations, few attempts have been made to theorize this phenomenon. The aim of this study is to explore the possibility of using the legitimacy theory as a plausible explanation for CSR reporting...