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

  title={Accountability in a Global Economy: The Emergence of International Accountability Standards},
  author={D. Gilbert and A. Rasche and S. Waddock},
  journal={Organizational Behavior & Key Stakeholders eJournal},
  • D. Gilbert, A. Rasche, S. Waddock
  • Published 2010
  • Sociology
  • Organizational Behavior & Key Stakeholders eJournal
  • 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… CONTINUE READING
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