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

Islam, Muhammad Azizul & Jain, Ameeta (2013) Workplace human rights reporting : a study of Australian garment and retail companies. Australian Accounting Review, 23(2), pp. 102-116.

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Abstract

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.

Impact and interest:

5 citations in Scopus
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6 citations in Web of Science®

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ID Code: 61723
Item Type: Journal Article
Refereed: Yes
Keywords: Workplace human rights, Australian Garment Companies, Australian Retail Companies
DOI: 10.1111/auar.12009
ISSN: 1835-2561
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 08 Aug 2013 04:13
Last Modified: 08 May 2014 22:56

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