KEY SUSTAINABILITY METRICS FOR LABOUR PRACTICES – A COMPARATIVE EVOLUTION OF FREEDOM OF ASSOCIATION AND OF NON-DISCRIMINATION IN EMERGING/FRONTIER AND DEVELOPED MARKETS

Diana-Maria Tînjalã () and Alexandru Buglea ()
Additional contact information
Diana-Maria Tînjalã: Faculty of Economics and Business Administration, West University of Timisoara
Alexandru Buglea: Faculty of Economics and Business Administration, West University of Timisoara

Chapter 2 in Contemporary Issues and Challenges in Human Resource Management, 2015, pp 18-31 from Faculty of Management and Economics, Gdansk University of Technology

Abstract: In the last decades, sustainability reporting has become the norm for most multinational corporations. International organizations, as well as national regulating agencies have issued several standards and guidelines concerning environmental, social and governance (ESG) related corporate impact. This study focuses on the social pillar of corporate sustainability, with emphasis on labour practices and human rights. We present a set of key metrics for measuring labour practices performance, based on the Global Reporting Initiative’s G4, Thomson Reuters’ ASSET 4 and the German Society of Investment Professionals’ Guidelines 3.0. Using the results of content analysis on annual reports and company websites, courtesy of the firm Sustainalytics, we assess the evolution of two labour practices indicators: freedom of association policy and elimination of discrimination policy. Our sample comprises more than 1800 listed companies from 42 industrial sectors. For the selected time frame, 2010-2014, we can observe a slight positive general trend for improving labour practices performance, as measured by the two indicators. The paper concludes with a trend comparison between emerging/frontier market companies and developed market companies, as per the MSCI market classification.

Keywords: Sustainability reporting; non-financial indicators; labour practices (search for similar items in EconPapers)
JEL-codes: J5 J8 M14 (search for similar items in EconPapers)
Date: 2015
ISBN: 978-83-62197-45-3
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
ftp://ftp.zie.pg.gda.pl/RePEc/gdk/chapte/ENTIME2015_2_CH_2.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 File not found

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gdk:chapte:20

Access Statistics for this chapter

More chapters in GUT FME Conference Publications from Faculty of Management and Economics, Gdansk University of Technology Contact information at EDIRC.
Bibliographic data for series maintained by Wojciech Drapinski ().