Toward a model to compare and analyze accountability standards – the case of the UN Global Compact

Andreas Rasche

Corporate Social Responsibility and Environmental Management, 2009, vol. 16, issue 4, 192-205

Abstract: Although accountability standards (e.g., the Global Reporting Initiative and SA 8000) have made their way onto the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This article aims to develop such a model. First, we briefly introduce the nature of accountability standards and explore commonalities and differences between them. Second, we present a model to compare and analyze these initiatives. This model allows interested parties to discuss accountability standards based on an analysis of the content of their underlying norms, the implementation processes they suggest, and their context of application. Third, we apply the model to the United Nations Global Compact. We show how this initiative differs from other standards and also discuss its strengths and weaknesses according to the outlined model. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Date: 2009
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:16:y:2009:i:4:p:192-205

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