Int. J. of Trade and Global Markets   »   2014 Vol.7, No.2

 

 

Title: The viability of corporate social responsibility reporting provisions in trade agreements

 

Authors: Daniel Tschopp; Barbara Caldwell

 

Addresses:
Accounting Department, Saint Leo University, Tampa 33574, USA
Accounting Department, Saint Leo University, Tampa 33574, USA

 

Abstract: Many recent free trade agreements (FTAs) have included provisions to address social and environmental conditions; however, the language relating to these issues is usually weak and general in nature. The inclusion of such provisions can be a contentious and complicated process. The purpose of this paper is to introduce the potential of CSR reporting as a new resource that could be used in addressing some of the social environmental controversies associated with FTAs. The viability of CSR reporting within future FTAs is assessed by interviews with trade representatives from each country in North and South America. The interviews provide insight as to the potential of using CSR reporting to address social and environmental concerns in FTAs. This paper brings awareness of CSR reporting as a market-based resource that could have policy implications for negotiations relating to how social and environmental issues are addressed in future FTAs.

 

Keywords: corporate social responsibility; CSR reporting; FTAs; free trade agreements; environmental accounting; accounting standards; reporting viability; social concerns; environmental concerns.

 

DOI: 10.1504/IJTGM.2014.062857

 

Int. J. of Trade and Global Markets, 2014 Vol.7, No.2, pp.116 - 128

 

Submission date: 18 Apr 2013
Date of acceptance: 25 Jul 2013
Available online: 24 Jun 2014

 

 

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