Accountability in a Global Economy: The Emergence of International Accountability Standards

@article{Gilbert2010AccountabilityIA,
  title={Accountability in a Global Economy: The Emergence of International Accountability Standards},
  author={D. U. Gilbert and A. Rasche and S. Waddock},
  journal={Organizational Behavior & Key Stakeholders eJournal},
  year={2010}
}
This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an… Expand
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