Social Compliance Accounting: Managing Legitimacy in Global Supply Chains

Book 图书名称： Social Compliance Accounting: Managing Legitimacy in Global Supply Chains
Author 作者：Muhammad Azizul Islam
Publisher 出版社：Springer International Publishing
Page 页数： 133
Publishing Date 出版时间： Dec 2014
Language 语言：English
Size 大小： 2 MB
Format 格式：pdf
ISBN:978-3-319-09996-5, 978-3-319-09997-2

This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and their suppliers in developing nations. The discussion offers essential insights into how different levels of social compliance risk and pressure (including broader stakeholder concerns) move managers to adopt or embrace particular social compliance accounting, reporting and auditing strategies. The book will help readers to understand the major concerns, challenges and dilemmas faced by management in the supply chains of MNCs, and proposes measures that can be taken to resolve those dilemmas. Most importantly, it develops a systematic method of assessing the social compliance performance of suppliers to MNCs. This includes highly detailed accounts of the social compliance performance of suppliers within the clothing industry (in a developing nation) that supply goods to the extensive US and European markets. The book offers a valuable guide, not only for corporate managers but also for practitioners, researchers, academics, and undergraduate and postgraduate business students.

== Table of contents ==
Content:
Front Matter....Pages i-xvii
Overview....Pages 1-10
Social Accounting....Pages 11-17
Social Compliance Accounting, Auditing and Reporting....Pages 19-26
Social Compliance and Corporate Legitimacy Within Supply Chains: A Theoretical Framework....Pages 27-34
Legitimacy Threats and Stakeholder Concerns Within Supply Chains....Pages 35-57
A Brief Overview of the Regulations for Disciplining Social Compliance within Supply Chains....Pages 59-65
Social Compliance Reporting in the Clothing Supply Chain: MNCs’ Disclosures on Social Compliance Measures Taken in Supply Chains....Pages 67-78
Social Compliance Reporting from Suppliers’ Perspectives: A Case Study of the BGMEA....Pages 79-87
Stakeholder Evaluation of Social Compliance Performance of Clothing Suppliers: Evidence from a Supply Country....Pages 89-105
Stakeholder Network and Corporate Legitimacy: An Extended Analysis....Pages 107-115
Conclusion....Pages 117-122
Back Matter....Pages 123-133

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