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Toward a Model to Compare and Analyze Accountability Standards - The Case of the UN Global Compact

机译:建立一种比较和分析问责标准的模型-联合国全球契约案

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Although accountability standards (e.g., the Global Reporting Initiative and SA 8000) have made their way onto the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This article aims to develop such a model. First, we briefly introduce the nature of accountability standards and explore commonalities and differences between them. Second, we present a model to compare and analyze these initiatives. This model allows interested parties to discuss accountability standards based on an analysis of the content of their underlying norms, the implementation processes they suggest, and their context of application. Third, we apply the model to the United Nations Global Compact. We show how this initiative differs from other standards and also discuss its strengths and weaknesses according to the outlined model.
机译:尽管问责制标准(例如,全球报告倡议组织和SA 8000)已进入管理人员和研究人员的议程,但是,以系统方式比较和分析这些工具的模型是一个明显的遗漏。本文旨在开发这样的模型。首先,我们简要介绍问责制标准的性质,并探讨它们之间的共性和差异。其次,我们提供一个模型来比较和分析这些举措。该模型使感兴趣的各方可以基于对其基本准则的内容,建议的实施过程以及其适用范围的分析来讨论问责制标准。第三,我们将该模型应用于联合国全球契约。我们将展示该计划与其他标准的不同之处,并根据概述的模型讨论其优缺点。

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