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

Geetika Jaiswal,Venkatesh V.G

doi:10.31274/itaa.12177

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.

Highlights

In the past three decades global sourcing of textiles and apparels (T&A) from developing countries is on the rise
One of the major tool retailers use across the global apparel value chain is social auditing, which is a workplace assessment and a way of measuring, understanding, reporting, and improving an organization’s social and ethical performance (Hussain, 2015)
Sixty-seven articles were selected based on the availability of the full text articles and their relevance to social audit context

Summary

Introduction

In the past three decades global sourcing of textiles and apparels (T&A) from developing countries is on the rise. One of the major tool retailers use across the global apparel value chain is social auditing, which is a workplace assessment and a way of measuring, understanding, reporting, and improving an organization’s social and ethical performance (Hussain, 2015). Present research was conducted to study dynamics of the social auditing process and identify factors influencing auditors’ decision-making process and auditing outcomes.

Results

Conclusion