Hassan, Ahmad and Lund-Thomsen, Peter 2017. Comparative Perspectives on Global Corporate Social Responsibility.
Ayuso, Silvia Roca, Mercè Arevalo, Jorge A. and Aravind, Deepa 2016. What Determines Principle-Based Standards Implementation? Reporting on Global Compact Adoption in Spanish Firms. Journal of Business Ethics, Vol. 133, Issue. 3, p. 553.
Boiral, Olivier Heras-Saizarbitoria, Iñaki and Testa, Francesco 2016. SA8000 as CSR-Washing? The Role of Stakeholder Pressures. Corporate Social Responsibility and Environmental Management,
de Graaf, Frank Jan 2016. Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis. Critical perspectives on international business, Vol. 12, Issue. 4, p. 388.
de Graaf, Frank Jan 2016. CSR as Value Attunement within Governance Processes: Stakeholder Dialogue, Corporate Principles and Regulation. Business and Society Review, Vol. 121, Issue. 3, p. 365.
Grosser, Kate 2016. Corporate Social Responsibility and Multi-Stakeholder Governance: Pluralism, Feminist Perspectives and Women’s NGOs. Journal of Business Ethics, Vol. 137, Issue. 1, p. 65.
Levy, David Reinecke, Juliane and Manning, Stephan 2016. The Political Dynamics of Sustainable Coffee: Contested Value Regimes and the Transformation of Sustainability. Journal of Management Studies, Vol. 53, Issue. 3, p. 364.
Nigro, Claudio and Petracca, Miriam 2016. La corporate social responsibility tra isomorfismo e decoupling. Un'analisi empirica su un campione di imprese quotate in Borsa. ESPERIENZE D'IMPRESA, Issue. 1, p. 115.
Pianezzi, Daniela and Cinquini, Lino 2016. Assessing the validity of accounting for human rights. Qualitative Research in Accounting & Management, Vol. 13, Issue. 3, p. 370.
Sartor, Marco Orzes, Guido Di Mauro, Carmela Ebrahimpour, Maling and Nassimbeni, Guido 2016. The SA8000 social certification standard: Literature review and theory-based research agenda. International Journal of Production Economics, Vol. 175, p. 164.
Alonso-Almeida, María del Mar Marimon, Frederic and Llach, Josep 2015. Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. Estudios Gerenciales, Vol. 31, Issue. 135, p. 139.
Alonso-Almeida, María del Mar Marimon, Frederic Casani, Fernando and Rodriguez-Pomeda, Jesús 2015. Diffusion of sustainability reporting in universities: current situation and future perspectives. Journal of Cleaner Production, Vol. 106, p. 144.
Camilleri, Mark Anthony 2015. Valuing Stakeholder Engagement and Sustainability Reporting. Corporate Reputation Review, Vol. 18, Issue. 3, p. 210.
Dawkins, Cedric 2015. Agonistic Pluralism and Stakeholder Engagement. Business Ethics Quarterly, Vol. 25, Issue. 01, p. 1.
Frynas, Jędrzej George and Stephens, Siân 2015. Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas. International Journal of Management Reviews, Vol. 17, Issue. 4, p. 483.
Goodman, Jennifer and Arenas, Daniel 2015. Engaging Ethically: A Discourse Ethics Perspective on Social Shareholder Engagement. Business Ethics Quarterly, Vol. 25, Issue. 02, p. 163.
Llach, Josep Marimon, Frederic and Alonso-Almeida, María del Mar 2015. Social Accountability 8000 standard certification: analysis of worldwide diffusion. Journal of Cleaner Production, Vol. 93, p. 288.
Ortas, Eduardo Álvarez, Igor and Garayar, Ainhoa 2015. The Environmental, Social, Governance, and Financial Performance Effects on Companies that Adopt the United Nations Global Compact. Sustainability, Vol. 7, Issue. 2, p. 1932.
Reinecke, Juliane and Ansari, Shaz 2015. What Is a “Fair” Price? Ethics as Sensemaking. Organization Science, Vol. 26, Issue. 3, p. 867.
Scherer, Andreas Georg Palazzo, Guido and Trittin, Hannah 2015. Transnational Corporations and Transnational Governance.
Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives.
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