How could social audits be improved? A problem with the ‘S’ in ESG reporting

TY - JOUR

T1 - How could social audits be improved? A problem with the ‘S’ in ESG reporting

AU - Tilley, Catherine

AU - Bellingan, Minette

PY - 2022/9/15

Y1 - 2022/9/15

N2 - Every year, major brands commission hundreds of social audits to check conditions in their supply chains. Yet, unsafe or unethical labor practices persist. Work to address this problem has tended to focus on developing a framework for social sustainability or creating ever more different audits, codes of conduct, and checklists, rather than engaging with the people affected by working conditions – the factory workers themselves. In this article, we review a case where digital diaries were used to understand what matters to factory workers, considering how our insights might be used to improve the quality of social audits.

AB - Every year, major brands commission hundreds of social audits to check conditions in their supply chains. Yet, unsafe or unethical labor practices persist. Work to address this problem has tended to focus on developing a framework for social sustainability or creating ever more different audits, codes of conduct, and checklists, rather than engaging with the people affected by working conditions – the factory workers themselves. In this article, we review a case where digital diaries were used to understand what matters to factory workers, considering how our insights might be used to improve the quality of social audits.

M3 - Article

VL - 56

SP - 61

EP - 68

JO - Journal of Financial Transformation

JF - Journal of Financial Transformation

ER -