El-Said, Osman; Aziz, Heba; Mirzaei, Maryam; Smith, Michael - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 4, pp. 803-825
Purpose It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage corporate conduct through voluntary regulation. However, little is known about the instruments produced in...