Social Audit Reform Options: Towards Auditor Liability and Multistakeholder Oversight
Type
digital resource
Date Issued
2019-03-12
Author(s)
Abstract
The social auditing regime has increasingly become a tool used by
companies to enforce and verify standards in global supply chains and
fulfill their human rights due diligence (HRDD) obligations. However,
experiences and studies suggest that audits often fail to detect, report, and
resolve serious labor and environmental problems. Flaws include
problematic incentive structures (or conflict of interest), a checklist
approach to labor issues, a tendency for corporations to commission
lenient audits, and confidentiality of audit reports. Is it possible that the
existing regime can be improved so that it delivers real protections against
the exploitation of workers?
companies to enforce and verify standards in global supply chains and
fulfill their human rights due diligence (HRDD) obligations. However,
experiences and studies suggest that audits often fail to detect, report, and
resolve serious labor and environmental problems. Flaws include
problematic incentive structures (or conflict of interest), a checklist
approach to labor issues, a tendency for corporations to commission
lenient audits, and confidentiality of audit reports. Is it possible that the
existing regime can be improved so that it delivers real protections against
the exploitation of workers?
Language
English
HSG Classification
contribution to scientific community
Publisher
Business and Human Rights Resource Centre
Subject(s)
Division(s)
Eprints ID
261856