Is Corporate Social Responsibility (CSR) reporting measuring the right things? How can stakeholders assess whether a company’s business practices bear any relation to its CSR principles and objectives?  

In Codes Memo #22, The Next Generation of CSR Reporting: Will Better Reporting Result in Better Working Conditions?, the Maquila Solidarity Network (MSN) offers a critical assessment of “next generation” corporate social responsibility (CSR) reporting in the apparel and footwear sector, with particular attention to recent reports of Nike, Wal-Mart, Gap Inc., and Mountain Equipment Co-op (MEC), as well as the Global Reporting Initiative's Draft Apparel and Footwear Sector Supplement. 

MSN concludes with a series of recommendations for more complete and transparent reporting that would provide stakeholders with sufficient information to assess whether companies are integrating social responsibility into their business practices and making real progress on labour standards compliance in their global supply chains.

You can access the report here: http://en.maquilasolidarity.org/en/node/749