Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain

Geetika Jaiswal and V.G. Venkatesh ()
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Geetika Jaiswal: North Carolina Agricultural and Technical State University
V.G. Venkatesh: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: The global sourcing of textiles and apparels (T&A) from developing countries is on the rise. However, international retailers' received criticism on their ability to manage social non-compliances at supplier factories. One of the major tool retailers use across the global apparel value chain is social auditing, used to identify any violations of workers' rights and assess suppliers' social performance. However, issues like time-budget pressures, social ties, management control, national and organizational culture, etc. are frequently reported to reducing audit quality. The present research aimed to investigate social auditing process and identify factors influencing auditors' decision-making process and auditing outcomes. Results revealed that auditing is a dynamic process where auditors' decision on suppliers' compliance are often influenced by auditor's internal, external as well as personal factors. It is imperative to understand that an interplay of identified factors is important in improving the quality of social audits.

Keywords: Social Audit; Social Compliance; Reduced Audit Quality (search for similar items in EconPapers)
Date: 2020-11-18
Note: View the original document on HAL open archive server: https://hal.science/hal-05570445v1
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Published in International Textile and Apparel Association (ITAA) Conference, Nov 2020, Virtual conference, United States. ⟨10.31274/itaa.12177⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05570445

DOI: 10.31274/itaa.12177

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