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See also the following sections of this website:

• Monitoring
• Consulting companies

Websites:

Association of Chartered Certified Accountants (ACCA)

• Social and Environmental Accounting

Reputation Assurance (PriceWaterhouseCoopers)

Social Responsibility Training: ISEA-Accredited Foundation Course in Social & Ethical Accounting, Auditing & Reporting (National Centre for Business & Sustainability [UK], in partnership with Manchester Business School)

Statements by business people about human rights and business:

Dr. Jennifer Woodward, consultant on Global Risk Management Solutions for PricewaterhouseCoopers

Statements by business people about general corporate social responsibility:

James Copeland, Global Chief Executive, Deloitte Touche Tohmatsu (USA)

Other materials:

2003:

Ford and Fannie Mae Top List of 50 Best Companies for Diversity [USA] -...The ranking took into consideration many different aspects of diversity, including race, gender, sexual orientation, and disability, among others...The top ten companies on the list included Ford, Fannie Mae, American Express, Verizon, IBM, SAFECO, Deloitte & Touche, Eastman Kodak, Bank of America, Xerox (William Baue, SocialFunds.com, 24 Apr. 2003)

The UK Corporate Sustainability Reporting Awards [refers to The Co-operative Bank, Shell,  BT Group, Risk and Policy Analysts Ltd., Unilever, Scottish Power, Canary Wharf Group, Best Foot Forward Ltd, FRC Group, Co-operative Insurance Society, Traidcraft, British American Tobacco] (Tobias Webb, Ethical Corporation Magazine, 25 Mar. 2003)

press release: Global Buyers of Wood Products “Going Green” - ‘Greenward Shift’ a warning for British Columbia’s government and industry: future market share will depend on producers’ environmental responsibility - Environmental groups today applauded the release of a new report demonstrating that major customers of BC forest products are shifting their purchasing toward greener, more environmentally friendly products. Greenpeace Canada, ForestEthics and Sierra Club of Canada, BC Chapter, are reacting to a report released today by IBM Business Consulting Services (formerly Pricewaterhouse Coopers) titled: A Greenward Shift in the Market for Forest Products from British Columbia. (Greenpeace Canada, ForestEthics and Sierra Club of Canada, BC Chapter, 11 Mar. 2003)

• full report: A Greenward Shift in the Market for Forest Products from British Columbia (IBM Business Consulting Services, 2003) [scroll down; full report can be downloaded at bottom of press release]

EEOC [U.S. Equal Employment Opportunity Commission] Settles Sexual Harassment Suit for $2.3 Million Against SH&E [New York-based airline consulting firm Simat, Helliesen & Eichner] and Reed Telepublishing (U.S. Equal Employment Opportunity Commission, 26 Feb. 2003)

Sustainability reporting is setting the scene for the future of business management, report says -...Striking the balance is co-authored by three industry leaders: Bert Heemskerk, Chief Executive Officer, Rabobank Group, Pasquale Pistorio, President and Chief Executive Officer, STMicroelectronics, and Martin Scicluna, Managing Partner, Global Strategic Clients, Deloitte Touche Tohmatsu. (World Business Council for Sustainable Development, 6 Jan. 2003)

Total Business Awareness: The Corporate Contracting Behind John Poindexter’s Total Information Awareness Program [USA] - The Total Information Awareness System, the controversial Pentagon research program that aims to gather and analyze a vast array of information on people in the United States, has hired at least eight private companies to work on the effort...The Defense Advanced Research Projects Agency (DARPA), which oversees the Total Information Awareness System (TIA), awarded 13 contracts to Booz Allen & Hamilton amounting to more than $23 million. Lockheed Martin Corporation had 23 contracts worth $27 million. The Schafer Corporation had nine contracts totaling $15 million. Other prominent contractors involved in the TIA program include SRS Technologies, Adroit Systems, CACI Dynamic Systems, Syntek Technologies and ASI Systems International...Grassley [Senator Charles E. Grassley] questioned the parameters and scope of TIA, how Poindexter was selected to head it, and what protections are in place to ensure civil liberties are not violated...Senator Dianne Feinstein, D-California, says that she plans to introduce legislation to address any threats to privacy rights that TIA poses.. (Adam Mayle and Alex Knott, Center for Public Integrity, in Multinational Monitor, Jan./Feb. 2003)

Deconstructing Engagement: Corporate Self-Regulation in Conflict Zones - Implications for Human Rights and Canadian Public Policy [includes sections on: case study of Talisman Energy in Sudan, "Talisman Energy's Corporate Social Responsibility Reports and Verification by PricewaterhouseCoopers", the liability of corporations under international law, "Domestic Disclosure and Corporate Laws", "Litigation", "Consumer and Investor Campaigns", codes of conduct, social reporting, verification/monitoring, "Emerging State Duty to Regulate the Extraterritorial Activities of Corporations"] (Georgette Gagnon, Audrey Macklin, Penelope Simons, A Strategic Joint Initiative of the Social Sciences and Humanities Research Council and the Law Commission of Canada, Jan. 2003)

2002:

Kimberley Audit Firm Founded - A new audit company has been created to certify diamonds under the Kimberley Process. (Peter C. Mastrosimone, Rapaport News, Diamonds.Net, 25 Oct. 2002)

South African auditors urge Aids reviews - South Africa's main accounting body is urging companies to disclose the impact of Aids on their balance sheets...The accounting body also hopes that greater disclosure will compel firms to take more action to help employees. (BBC News, 3 July 2002)

EU accountants develop sustainable reporting framework - European accounting bodies are developing a detailed sustainability reporting framework, ahead of release of an EU white paper on corporate social responsibility later this month (Ross Kendall, Ethical Investor, 19 June 2002)

• Sector Reports - UNEP DTIE is facilitating the preparation of a series of sector reports [for World Summit on Sustainable Development], whereby international, industry organisations and associations take stock of progress towards sustainable development and outline future challenges and actions to be taken (United Nations Environment Programme)

• Sector report - Accounting

Interview with Simon Zadek, Chief Executive Officer of AccountAbility [regarding the concept of third generation corporate citizenship and the current problems with social and financial auditing] (Ethical Corporation Magazine, 6 Mar. 2002)

A White Book or Black List for TNCs? In December every year, The Financial Times...publishes a list of the world's most respected transnational companies (TNCs)...I believe that in order to bring justice to such a list, we should also ask TNCs about their social policy and their social behaviour...I have a suggestion to make to the Financial Times and the company which made the top TNCs' list, PriceWaterhouse: Let's do a black list together for next December. (Marcello Malentacchi, General Secretary, International Metalworkers' Federation, 4 Mar. 2002)

Auditing, conflict-of-interest and credibility: Conducting a credibility assessment (James Sullivan, independent consultant, formerly Deputy Executive Director & Operations Director at Forest Stewardship Council, in Ethical Corporation Magazine, 28 Feb. 2002)

AUDITOR INDEPENDENCE? - Note: The following items are not directly about human rights issues, but are relevant to the debate about the independence of auditing/accounting firms, and their role in monitoring the human rights conduct of companies:

• Accounting in Crisis: Reform is urgent. Here's what needs to be done -...The accounting industry, which largely regulates itself, has steadfastly resisted change, even in the face of repeated audit failures and scandals. That's about to change. ("Special Report--The Enron Scandal", Business Week, 28 Jan. 2002)

• SEC [U.S. Securities and Exchange Commission] Reverses Position on Auditor Independence Resolutions: After rejecting a shareowner resolution early in 2001 that called for auditor independence, the SEC has now recognized the relevance of the issue to shareowners. (William Baue, SocialFunds.com, 18 Jan. 2002)

• Andersen to fire Enron partner: Accountancy firm Andersen has said it will fire the executive in charge of auditing bankrupt energy trading company Enron. The company said on Tuesday that it suspected the executive, David Duncan, of ordering the destruction of "thousands" of Enron-related documents (BBC News, 15 Jan. 2002) 

• Andersen admits it disposed of Enron documents (Adrian Michaels, Financial Times, 15 Jan. 2002)

• KPMG independence censured: KPMG was yesterday censured by US regulators for violating auditor independence rules, adding further embarrassment to an already embattled audit profession (Philip Smith, AccountancyAge.com, 15 Jan. 2002)

• SEC censures KPMG for auditor independence violation [USA] (U.S. Securities and Exchange Commission, 14 Jan. 2002)

• Audit giants called to account (BBC News, 14 Jan. 2002)

• Accounting For Bad Accounting : An Interview with John Coffee [Professor of Law at Columbia Law School] [includes reference to Arthur Andersen's role in the Enron case]  (Multinational Monitor, Jan./Feb. 2002)

• "Watchdog" auditors under fire after Enron collapse: The issue particularly threatens to bring the thorny issue of auditor independence when it gets fat consulting fees from the customers it's supposed to police. (Deepa Babington, Reuters, 12 Dec. 2001) 

• After Enron, New Doubts About Auditors:...Increasingly, the way these firms do business is at odds with the accounting industry's public watchdog mission. Major accounting firms often make more money from selling clients advice than they do from auditing their books. (David S. Hilzenrath, Washington Post, 5 Dec. 2001) 

2001:

Programs Tackle Economic Effects of Apartheid: Best Practice / Deloitte Touche Tohmatsu - DTT has set up two ongoing initiatives, the MultiCultural Development Program (MCDP), directed at internal transformation, and the Business Equity Initiative (BEI), an external economic-empowerment strategy for blacks. (sponsored section, International Herald Tribune and World Business Council for Sustainable Development, 13 Sep. 2001)

SA8000: Can Commercial Auditing Promote Worker Rights?...Given how closely it is modeled on internationally recognized rights and standards of the ILO and UN, the SA8000 standard has a great deal of legitimacy in both the North and South. However, the commercial social auditing model used to verify compliance with that standard has come under a great deal of criticism. (Codes Memo: Number 8, Maquila Solidarity Network, Aug. 2001)

• {···español: SA8000: ¿Puede la auditoria comercial promover los derechos de los trabajadores?}

Tobacco: Philip Morris Report Claims Benefits Of Smokers' Deaths - A controversial study commissioned by Philip Morris to examine the financial costs of smoking includes findings that premature smokers' deaths have economic benefits, after researchers concluded that the Czech government saved $30 million in 1999 by not having to support, house and care for smokers who perished prematurely from tobacco-related illnesses. Because of the tobacco industry, the report found that the Czech Republic was better off in 1999.  Conducted by research company Arthur D. Little International, the report found that financial benefits to the Czech government from cigarette duties, income tax for tobacco businesses and customs duty already outweigh the costs of health care, lost working days and fires triggered by cigarettes. (UN Wire, 18 July 2001)

Better Corporate Environmental Reporting Highlighted by EERA [European Environmental Reporting Awards] (Association of Chartered Certified Public Accountants, 9 Apr. 2001)

Independent verification – myth or reality? Dwight W. Justice of the multinational companies department of the International Confederation of Free Trade Unions argues from a trade union perspective (Dwight W. Justice, in Human Rights & Business Matters, newsletter of Amnesty International UK Business Group, spring/summer 2001) [Note: To access this article, scroll down from the Mil Niepold article...it is underneath]

Articles about Nike in Human Rights & Business Matters, newsletter of Amnesty International UK Business Group, spring/summer 2001:

• Nike - a long way to go? A view from Tim O’Connor of the NikeWatch campaign (Tim O’Connor, in Human Rights & Business Matters, newsletter of Amnesty International UK Business Group, spring/summer 2001)

• Nike – progress through The Global Alliance? A view from Hannah Jones, Nike’s European director of government and community affairs (Hannah Jones, in Human Rights & Business Matters, newsletter of Amnesty International UK Business Group, spring/summer 2001) [Note: To access this article, scroll down from the above-mentioned Tim O'Connor article...it is underneath]

Was that auditor's opinion really independent? (Elizabeth MacDonald, Forbes Global, 19 Mar. 2001)

Realizing Labor Standards: How transparency, competition, and sanctions could improve working conditions worldwide. (Archon Fung, Dara O'Rourke, and Charles Sabel, Boston Review, Feb./Mar. 2001)

Deloitte executive concerned about globalization backlash (Jack Freeman, Forum Daily News [World Economic Forum, Davos], 28 Jan. 2001)

Is shareholder value the only consideration for companies (Robert E. Sullivan, Earth Times News Service, 2 Jan. 2001)

2000:

PriceWaterhouse / Kohl's Sweatshop Cover-up in Nicaragua (National Labor Committee, 11 Oct. 2000)

Corporates' Turn to Play the Good Samaritan (Dinesh Narayanan, FT Asia Intelligence Wire, 27 Sep. 2000)

Monitoring the Monitors: A Critique of PricewaterhouseCoopers Labor Monitoring (Dara O'Rourke, Sep. 2000) 

• Report Says Global Accounting Firm Overlooks Factory Abuses (S. Greenhouse, New York Times, 28 Sep. 2000)

Managing Corporate Reputation: A Challenge in the New Millenium (Anne Weiss, PriceWaterhouseCoopers, 2000)

1999:

relevant section of Business and Human Rights in a Time of Change (Christopher Avery, Nov. 1999):

• Chapter 3.4: Independent monitoring

Surveys Find Many Consumers Hold Companies Responsible for Their Actions (PriceWaterhouseCoopers, 30 Sep. 1999)

Canny companies come clean: Firms are finding that it pays to tell the truth about their social and environmental impact (Terry Slavin, Observer [U.K.], 27 June 1999)

Safeguarding reputation (Dr. Jennifer Woodward, consultant on Global Risk Management solutions for PricewaterhouseCoopers, in Human Rights & Business Matters, newsletter of Amnesty International UK Business Group, spring 1999) 

1997:

Ernst & Young Environmental and Labor Practice Audit of the Tae Kwang Vina Industrial Ltd. Co., Vietnam (Ernst & Young, 13 Jan. 1997)

• Nike Shoe Plant in Vietnam Is Called Unsafe for Workers (Steven Greenhouse, New York Times, 8 Nov. 1997)

• Smoke From a Hired Gun: A Critique of Nike's Labor and Environmental Auditing in Vietnam as performed by Ernst & Young (Dara O'Rourke, Transnational Resource and Action Center [TRAC], 10 Nov. 1997)