A common complaint by academics and practitioners is that the application of international accountability standards (IAS) does not lead to significant improvements in an organization's social responsibility. When organizations espouse their commitment to IAS but do not put forth the effort...

The United Nations Global Compact (UNGC) is a Global Public Policy Network supporting ten universal principles in the areas of human rights, labor standards, environmental protection, and anti-corruption. Networks such as the UNGC are an organizational form with distinct structural properties...

This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discus their role as part of a new institutional infrastructure for corporate responsibility. Based on this,...

This study analyzes which firms leave multi-stakeholder initiatives for corporate social responsibility. Based on an analysis of all active and delisted business participants from the United Nations Global Compact between 2000 and 2015 (n=15,853), we find that small and medium-sized enterprises...

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...