2026-04-27T20:06:32Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/112002026-01-14T01:05:38Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212
Antonini Morales, Carla
d3e8315d-ecbd-4db6-acf3-afc319694ac5
600
Beck, Cornelia
f1515dab-29af-4641-8d51-e075bcb2a0ce
Larrinaga González, Carlos
312
600
0000-0002-7000-4619
2026-01-13T07:28:45Z
2026-01-13T07:28:45Z
2020-10
0951-3574
https://hdl.handle.net/10259/11200
10.1108/AAAJ-09-2019-4167
Purpose:
This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply chain, particularly the risks related to working condition and human rights.
Design/methodology/approach:
The paper draws on Beck's (1986) exploration of the ways in which techno-economic spheres offer opportunities for the politicisation of new areas. It is argued that the sphere of sustainability reporting offers that opportunity for the politicisation of supply chains. Using the case of Inditex, the historical context of initiatives relating to the ready-made garment (RMG) industry at global, European and industry level as well as media coverage on the entity are analysed; this is correlated with the analysis of boundary setting in relation to sustainability reports, focusing specifically on working conditions.
Findings:
The analysis suggests that accounting technologies that set contested boundaries are subpolitical, that is, defined outside traditional political processes. The paper finds that the way social risks are framed along the supply chain renders them invisible and impersonal and that the framing of these risks becomes endless as they are contested by different groups of experts. Setting sustainability reporting boundaries has subpolitical properties in producing and framing those risks, whilst is simultaneously limited by the inherent politicisation of such an exercise. The questionable legitimacy of sustainability reporting boundaries calls for the construction not only of discursive justifications but also of new possibilities for political participation.
Research limitations/implications:
The analysis is limited to working conditions along one organisation's supply chain.
Originality/value:
The contribution of this paper is threefold: (1) It studies in-depth how working conditions in global supply chains are portrayed in sustainability reports. (2) It answers the call to study accounting technologies themselves, in this case sustainability reporting boundaries. (3) It extends Beck's work on global ecological dangers to working conditions in global supply chains to explore how sustainability reporting boundaries are subpolitically involved in the definition and distribution of social risks along the supply chain.
The Spanish Ministry of Science & Innovation provided financial support to Carla Antonini (Grant PID2019-104163RA-I00) and Carlos Larrinaga (Grant RTI2018-099920-B-I00). Carlos Larrinaga is also grateful to the support of FEDER and Junta de Castilla y Le on (Grant BU058P17). Last but not least, we are specially indebted to the University of Sydney for sponsoring the research visits that stimulated the reflections for this paper.
application/pdf
eng
Emerald
Accounting, Auditing & Accountability Journal. 2020, V. 33, n. 7, p. 1535–1567
https://doi.org/10.1108/AAAJ-09-2019-4167
info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica, Técnica y de Innovación 2017-2020/PID2019-104163RA-I00/ES/CONSECUENCIAS ECONOMICAS E INDIVIDUALES DE LOS SISTEMAS DE CONTABILIDAD Y CONTROL DE GESTION/
info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/RTI2018-099920-B-I00/ES/CONTABILIDAD COMO INSTRUMENTO MEDIADOR ENTRE LA CIENCIA DE LA SOSTENIBILIDAD Y EL COMPORTAMIENTO DE LAS ORGANIZACIONES/
info:eu-repo/grantAgreement/Junta de Castilla y León//BU058P17//Contabilidad y transformación de la gobernanza empresarial como contribución al desarrollo sostenible
Atribución-NoComercial 4.0 Internacional
http://creativecommons.org/licenses/by-nc/4.0/
info:eu-repo/semantics/openAccess
Global supply chains
Inditex
Sustainability reporting boundaries
Subpolitics
Working conditions
Ready-made garment industry
Economía de la empresa
Contabilidad
Responsabilidad social de la empresa
Managerial economics
Accounting
Social responsibility of business
Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains
info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
Accounting, Auditing & Accountability Journal
33
7
1535
1567
THUMBNAIL
Antonini-AAAJ_2020.pdf.jpg
Antonini-AAAJ_2020.pdf.jpg
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ORIGINAL
Antonini-AAAJ_2020.pdf
Antonini-AAAJ_2020.pdf
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10259/11200
oai:riubu.ubu.es:10259/11200
2026-01-14 02:05:38.399
Repositorio Institucional de la Universidad de Burgos
bubrep@ubu.es
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