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| Author: | Rasche, A. |
| Title: | Toward a model to compare and analyze accountability standards -The case of the UN Global Compact |
| Journal: | Corporate Social Responsibility and Environmental management
2009 : JUL-AUG, VOL. 16:4, p. 192-205 |
| Index terms: | accountability standards united nations |
| Language: | eng |
| Abstract: | Accountability standards have made their way onto the agendas of managers and researchers. However, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This paper tries to develop such a model. First, the nature of accountability standards and explore commonalities and differences between them are briefly introduced. Then a model to compare and analyze these initiatives is presented. This model enables interested parties to discuss accountability standards based on analysis of the content of their underlying norms, the implementation processes they suggest and their context of application. The model is applied to the United Nations Global Compact. The strengths and weaknesses of this initiative are discussed according to the model. |
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