Sustainability and Social Responsibility

Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain

Authors
  • Geetika Jaiswal (NC A&T State University)
  • Venkatesh V.G. (E M Normandie Business School)

Abstract

The global sourcing of textiles and apparels (T&A) from developing countries is on the rise. However, international retailers’ received criticism on their ability to manage social non-compliances at supplier factories. One of the major tool retailers use across the global apparel value chain is social auditing, used to identify any violations of workers’ rights and assess suppliers’ social performance. However, issues like time-budget pressures, social ties, management control, national and organizational culture, etc. are frequently reported to reducing audit quality. The present research aimed to investigate social auditing process and identify factors influencing auditors’ decision-making process and auditing outcomes. Results revealed that auditing is a dynamic process where auditors’ decision on suppliers’ compliance are often influenced by auditor’s internal, external as well as personal factors. It is imperative to understand that an interplay of identified factors is important in improving the quality of social audits.

Keywords: Reduced Audit Quality, Social Compliance, Social Audit

How to Cite:

Jaiswal, G. & V.G., V., (2020) “Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain”, International Textile and Apparel Association Annual Conference Proceedings 77(1). doi: https://doi.org/10.31274/itaa.12177

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Published on
28 Dec 2020
Peer Reviewed