Workplace human rights reporting: a study of Australian garment and retail companies

Islam, Muhammad Azizul and Jain, Ameeta 2013, Workplace human rights reporting: a study of Australian garment and retail companies, Australian accounting review, vol. 23, no. 2, pp. 102-116, doi: 10.1111/auar.12009.

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Title Workplace human rights reporting: a study of Australian garment and retail companies
Author(s) Islam, Muhammad Azizul
Jain, AmeetaORCID iD for Jain, Ameeta
Journal name Australian accounting review
Volume number 23
Issue number 2
Start page 102
End page 116
Total pages 15
Publisher Wiley-Blackwell Publishing
Place of publication Chichester, England
Publication date 2013
ISSN 1035-6908
Keyword(s) globalised world
mandatory reporting standards
Summary The opening of the Australian economy in a globalised world has led to Australian garment and retail corporations moving their manufacturing overseas and acquiring goods from overseas providers. This is usually better for the corporations’ bottom-line, as they can purchase goods overseas at a fraction of their local cost, partly due to cheap labour. Australia is one of the many OECD countries not to have a well regulated environment for workplace human rights. This study examines 18 major Australian retail and garment manufacturing corporations and finds that workplace human rights reporting is poor, based on content analysis of their annual reports, corporate social responsibility reports and websites. This is probably due to the failure of the Australian Government to provide adequate oversight by promulgating mandatory reporting standards for both local and overseas operations of Australian companies. This permits corporations to avoid reporting their workplace human rights standards and breaches.
Language eng
DOI 10.1111/auar.12009
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2013
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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