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

journal contribution
posted on 2013-01-01, 00:00 authored by Muhammad Islam, Ameeta JainAmeeta Jain
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.

History

Journal

Australian accounting review

Volume

23

Issue

2

Pagination

102 - 116

Publisher

Wiley-Blackwell Publishing

Location

Chichester, England

ISSN

1035-6908

eISSN

1835-2561

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

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