Monciardini, David and Conaldi, Guido ORCID: 0000-0003-3552-7307 (2017) Exploring the NGO-Investor-Unions nexus. Intermediaries in the European multi stakeholder regulation of sustainability reporting. [Working Paper] (Unpublished)

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Abstract

The paper presents a longitudinal study of the multiple roles that institutional investors, trade unions and NGOs have played in the emergence of a European regime of Corporate Social Accountability between 2000 and 2016. It links recent developments in research on regulatory intermediaries to the literature on the politics of corporate governance regulation. It empirically investigates two ‘umbrella organisations’ that operate in the EU regulatory arena: the European Coalition for Corporate Justice and the European Sustainable Investment Forum. The paper reveals behind-the-scenes interplay between them, both in the phase of regulatory development and adoption. It argues that the literature has focussed attention to companies (Targets) and professional accountants (Intermediaries), while overlooking the multiple roles of beneficiaries and their intermediaries, such as NGOs, pension funds and unions. It concludes suggesting the benefits for policy-makers to empower all regulatory intermediaries, thus moving away from reporting and towards greater corporate accountability.

Item Type:	Working Paper
Additional Information:	European Group for Organisational Studies (EGOS) colloquium, Copenhagen, 6-8 July 2017.
Uncontrolled Keywords:	Corporate accountability; Corporate reporting; EU regulation; Regulatory intermediaries; responsible investment.
Faculty / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Networks and Urban Systems Centre (NUSC) > Centre for Business Network Analysis (CBNA) Faculty of Business > Department of International Business & Economics
Related URLs:	Organisation
Last Modified:	04 Mar 2019 16:48
URI:	http://gala.gre.ac.uk/id/eprint/17443

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