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/lp/emerald-publishing/aa1000-and-sa8000-compared-a-systematic-comparison-of-contemporary-0yvgK7jKZG
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2003 MCB UP Ltd. All rights reserved.
- ISSN
- 0268-6902
- DOI
- 10.1108/02686900310454246
- Publisher site
- See Article on Publisher Site
Abstract
One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The main purpose of this paper is a systematic comparison of both standards on their object and scope, their normative perspective, the basic principles, their improvement perspective and their methodological perspective. The paper concludes by discussing the added value of both standards in their use and practical application. Questions are raised as to whether the instrumental “translation” of notions such as “accountability” and “social responsibility” offer the right support to deal with these issues on an organizational level.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 2003
Keywords: Corporate policy; Social responsibility; Accountability; Accounting standards