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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...
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This article explains problems and opportunities created by standardized ethics initiatives (e.g., the UN Global Compact, the Global Reporting Initiative, and SA 8000) from the perspective of stakeholder theory. First, we outline differences and commonalities among currently existing initiatives...
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This chapter discusses the role of voluntary standards for corporate sustainability and responsibility as enablers of and impediments to sustainable consumption. We start by theoretically reflecting on the notion of standards, discussing different characteristics of this mode of regulation. Next...
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