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Assessing the viability of corporate social responsibility reporting as a governance mechanism for future trade agreements.

机译：评估企业社会责任报告作为未来贸易协议的治理机制的可行性。

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摘要

Starting with the NAFTA (North American Free Trade Agreement) side agreements, many recent free trade agreements (FTAs) have included provisions to address social and environmental conditions; however, the language relating to these issues is usually weak and general in nature. If there are separate social and environmental chapters or provisions in FTAs, the language generally states that parties are obligated to maintain and enforce their own national social and environmental laws. While increased communication is sometimes encouraged, any reference to market-based mechanisms such as reporting standards, certifications, or incentives is usually vague and gives no guidance on what specific actionable steps governments or companies can take. This research project will assess the viability of Corporate Social Responsibility (CSR) reporting as a means of addressing environmental and social concerns in future trade agreements. This evaluation will be accomplished by examining the role CSR reporting can play in balancing the trade promotion and social and environmental goals of FTAs.;The viability of CSR reporting within future FTAs will be determined by examining the thirty-four individual countries in the proposed Free Trade Area of the Americas (FTAA) to ascertain their commitment to CSR reporting versus other governance mechanisms and the resources they have available to implement CSR reporting requirements. This will be accomplished by interviews with trade representatives from each of the FTAA countries, representatives from three companies that issue CSR reports, and representatives from four CSR reporting organizations. Secondary data that uses social and environmental indicators to rank the state of corporate responsibility by country will be analyzed to provide additional support. The viability of CSR reporting will also be determined by examining the current level of CSR being reported by large multinational corporations (MNCs) in the Americas to help identify their current capabilities and commitment to implementing CSR reporting.;A further goal of this research is to assess the potential role FTAs can play in harmonizing CSR reporting standards and whether or not an existing CSR standard meets the needs of a broad enough range of stakeholders to provide a likely foundation for harmonization. This will be accomplished by looking at how the interests of various stakeholders (MNCs, member countries, reporting agencies) are affected by linking CSR reporting with FTAs.;Overall, this research will contribute to prior research on labor and environmental issues in trade agreements and add to the limited research on the inclusion of CSR initiatives in trade agreements. The results of my analysis will provide new insights into the viability of FTAs to serve as a driver towards harmonizing CSR reporting standards and institutionalizing CSR reporting as a new market-based mechanism for realigning the economic and social and environmental goals of expanded trade.
机译：从北美自由贸易协定（NAFTA）附带协定开始，最近的许多自由贸易协定（FTA）都包括解决社会和环境条件的规定；但是，与这些问题有关的语言通常较弱且笼统。如果自由贸易协定中有单独的社会和环境章节或规定，则该语言通常指出，当事方有义务维护和执行自己的国家社会和环境法律。尽管有时会鼓励加强沟通，但对市场机制的任何提及（例如报告标准，认证或激励措施）通常都含糊不清，并且未就政府或公司可以采取哪些具体可行措施提供指导。该研究项目将评估企业社会责任（CSR）报告的可行性，以此作为解决未来贸易协议中环境和社会问题的一种手段。评估将通过检查企业社会责任报告在平衡自由贸易区的贸易促进与社会和环境目标之间的作用来完成。未来的自由贸易区中企业社会责任报告的可行性将通过研究拟议的自由贸易协定中的34个国家来确定。美洲贸易区（FTAA）会确定其对CSR报告的承诺以及其他治理机制，以及他们可用于实施CSR报告要求的资源。这将通过与来自每个FTAA国家的贸易代表，来自三个发布CSR报告的公司的代表以及来自四个CSR报告组织的代表的采访来完成。将分析使用社会和环境指标按国家对公司责任状况进行排名的辅助数据，以提供更多支持。 CSR报告的可行性还将通过检查美洲大型跨国公司（MNC）报告的当前CSR水平来确定，以帮助确定其当前的能力和实施CSR报告的承诺。本研究的另一个目标是评估自由贸易协定在协调企业社会责任报告标准方面可能发挥的作用，以及现有的企业社会责任标准是否满足广泛利益相关者的需求，从而为协调提供基础。通过研究将企业社会责任报告与自由贸易协定联系起来如何影响各个利益相关者（跨国公司，成员国，报告机构）的利益来实现这一目标。总体而言，这项研究将有助于对贸易协定中有关劳工和环境问题的先前研究做出贡献。增加了关于将企业社会责任倡议纳入贸易协定的有限研究。我的分析结果将为自贸协定的可行性提供新的见解，以作为协调企业社会责任报告标准和将企业社会责任报告制度化的一种驱动力，作为重新调整扩大贸易的经济，社会和环境目标的新的市场机制。

著录项

  • 作者

    Tschopp, Daniel Joseph.;

  • 作者单位

    State University of New York at Buffalo.;

  • 授予单位 State University of New York at Buffalo.;
  • 学科 Business Administration Accounting.;Geography.;Economics Commerce-Business.
  • 学位 Ph.D.
  • 年度 2009
  • 页码 279 p.
  • 总页数 279
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;贸易经济;自然地理学;
  • 关键词

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