RT info:eu-repo/semantics/article
T1 Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains
A1 Antonini Morales, Carla
A1 Beck, Cornelia
A1 Larrinaga González, Carlos
K1 Global supply chains
K1 Inditex
K1 Sustainability reporting boundaries
K1 Subpolitics
K1 Working conditions
K1 Ready-made garment industry
K1 Economía de la empresa
K1 Managerial economics
K1 Contabilidad
K1 Accounting
K1 Responsabilidad social de la empresa
K1 Social responsibility of business
AB 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.
PB Emerald
SN 0951-3574
YR 2020
FD 2020-10
LK https://hdl.handle.net/10259/11200
UL https://hdl.handle.net/10259/11200
LA eng
NO 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.
DS Repositorio Institucional de la Universidad de Burgos
RD 27-abr-2026