Showing papers by "Roger Burritt published in 2020"
TL;DR: In this paper, the authors examined the growing number of publications on multinational enterprise management of sustainability issues and found that although the literature is tending towards growing acceptance about sustainability and its challenges most researchers have focused on corporate social responsibility and investigate their own niche problem, industry, and country using their own chosen theory and do not consider the need for consolidation and integration of social, environmental and economic performance.
Abstract: This paper examines the growing number of publications on multinational enterprise management of sustainability issues. Based on an integrative literature review and thematic analysis, the paper analyses and synthesises the current state of knowledge about main issues arising. Key issues identified include the following: choice of sustainability strategies; management of the views of headquarters towards sustainability; local cultural sustainability perspectives in developed and developing host countries; MNEs with home in developing/emerging countries; and resource availability for implementing sustainability initiatives. Findings indicate that although the literature is tending towards growing acceptance about sustainability and its challenges most researchers have focused on corporate social responsibility and investigate their own niche problem, industry, and country, using their own chosen theory and do not consider the need for consolidation and integration of social, environmental and economic performance. Avenues for future research are identified which will provide a means for the ethical foundations of theory and practice to be improved.
56 citations
TL;DR: In this paper, a wide-ranging literature review explores the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery, and identifies the need for and areas of accounting research in this emerging area.
Abstract: With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers.,The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.,Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.,The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.,Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered.,The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.
22 citations