Social Compliance Reporting from Suppliers’ Perspectives: A Case Study of the BGMEA

Muhammad Azizul Islam
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Muhammad Azizul Islam: Queensland University of Technology

Chapter Chapter 8 in Social Compliance Accounting, 2015, pp 79-87 from Springer

Abstract: Abstract This chapter discusses social compliance performance reporting by a major supply body in a developing nation, the Bangladesh Garment Manufacturers and Exporters Association (BGMEA). In particular, the chapter provides a general understanding of the nature and types of social performance activities and associated disclosures by the BGMEA. As you read, you will find out how BGMEA discloses its social compliance performance information in relation to child labour and working conditions as a response to international concerns (as discussed in the previous chapter). The chapter comprises sections including a brief background of the BGMEA, discussion of the BGMEA annual report disclosures, the BGMEA online disclosures, and the BGMEA codes of conduct.

Keywords: Child Labour; Social Compliance; Clothing Industry; Legitimacy Theory; Garment Factory (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-09997-2_8

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DOI: 10.1007/978-3-319-09997-2_8

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