2020
DOI: 10.3390/su12198223
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Exploring Supplier Sustainability Audit Standards: Potential for and Barriers to Standardization

Abstract: Global focal companies are increasingly required and expected to monitor the sustainability risks and activities in their supply chains, which has resulted in increasing supplier sustainability audit activity and growth in the number of sustainability initiatives/associations. While common, shared audit standards were originally conceived to reduce audit fatigue; with overlapping and converging supply chains there could be a need for cross-recognition or standardisation of supplier audit standards. This resear… Show more

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Cited by 24 publications
(15 citation statements)
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References 75 publications
(168 reference statements)
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“…Fifthly, the verification of compliancefrequently considered under the terms auditing, in relation to management standards (Fraser et al, 2020;Pruett et al, 2005) or assurance, in relation to reporting standards (O'Dwyer et al, 2011;Perego and Kolk, 2012)is arguably one of the best-documented accountability mechanisms in the scholarship on CSR standards. The increasing uptake of verification practices for greater accountability stems from classical accounting, where financial auditing has traditionally provided greater confidence in the accuracy and robustness of compliance claims (Milne and Gray, 2013).…”
Section: Designing Corporate Social Responsibility Standards For Accountabilitymentioning
confidence: 99%
See 1 more Smart Citation
“…Fifthly, the verification of compliancefrequently considered under the terms auditing, in relation to management standards (Fraser et al, 2020;Pruett et al, 2005) or assurance, in relation to reporting standards (O'Dwyer et al, 2011;Perego and Kolk, 2012)is arguably one of the best-documented accountability mechanisms in the scholarship on CSR standards. The increasing uptake of verification practices for greater accountability stems from classical accounting, where financial auditing has traditionally provided greater confidence in the accuracy and robustness of compliance claims (Milne and Gray, 2013).…”
Section: Designing Corporate Social Responsibility Standards For Accountabilitymentioning
confidence: 99%
“…Hitherto, firms that adopted CSR standards were blamed for failing to achieve compliance (Banerjee, 2011;Ählström, 2010;Dietz et al, 2019). However, there is mounting evidence that the design characteristics of the CSR standards themselves, specifically the accountability mechanisms they contain, should be considered as an antecedent of later compliance or non-compliance (Simpson et al, 2012;Wijen, 2014;Milne and Gray, 2013;Fraser et al, 2020). Nevertheless, the design characteristics of CSR standards remain underresearched (Reinecke et al, 2012;Behnam and MacLean, 2011).…”
Section: Introductionmentioning
confidence: 99%
“…The fragmentation in approaches to collecting supply chain information may lead to confusion, inefficiencies, and duplication of effort; particularly as many upstream suppliers supply multiple downstream companies. Furthermore, existing disclosed supplier data do not have standardized formats, reporting frequencies, or reporting information, which includes, for example, different metrics and the lack of common company identifiers (Egels-Zandén et al, 2015;Fraser et al, 2020 Identifying production locations and risks such as deforestation can be done via satellite imagery and resulting land use monitoring and classification maps. Recent improved availability and processing of satellite imagery data on land use and land use change have been an important step forward to help identify production locations and monitor production activities.…”
Section: Identifying Suppliers and Business Partners In Supply Chainsmentioning
confidence: 99%
“…Some scholars have made a fleeting reference to audit fatigue as an outcome of multiple audits [19,20,101,102] but have stopped short of exploring audit fatigue beyond the basic definition or studying its antecedents and effects. Almost all of these scholars were mainly focused on other aspects of audit activity, such as sustainability initiatives/associations and supplier audit standards, e.g., BSCI, SEDEX, FFC [9,10], sustainability assessment schemes [10,19], ethical audit regimes [16], information asymmetries in multi-tier supply chains [103], etc. Their main focus was on reducing audit fatigue through various approaches rather than on explaining what audit fatigue is in itself or the dynamics (environment/context, causes, and consequences) surrounding this concept.…”
Section: Audit Fatigue: Tying All Elements Togethermentioning
confidence: 99%
“…These numerous factors cannot be covered in one audit; hence, the need for multiple audits has grown. This has also given rise to several initiatives/associations, such as Supplier Ethical Data Exchange (SEDEX), Fair Factory Clearinghouse (FFC), and Business Social Compliance Initiative (BSCI) [9][10][11], among others, aimed at the harmonization of standards and data sharing amongst members to avoid duplication of effort [12]. While such initiatives aim towards reducing the audit burden and have improved sustainability reporting, they have yet to gain traction [13].…”
Section: Introductionmentioning
confidence: 99%