The external expectations of organizational accountability force organizational leaders to find solutions and answers in organizational (and information) governance to assuage the feelings of doubt and unease about the behaviour of the organization and its employees that continuously seem to be expressed in the organizational environment. Organizational leaders have to align the interests of their share– and stakeholders in finding a balance between performance and accountability, individual and collective ethical approaches, and business ethics based on compliance, based on integrity, or both. They have to integrate accountability in organizational governance based on a strategy that defines boundaries for rules and routines. They need to define authority structures and find ways to control the behaviour of their employees, without being very restrictive and coercive. They have to implement accountability structures in organizational interactions that are extremely complex, nonlinear, and dynamic, in which (mostly informal) relational networks of employees traverse formal structures. Formal processes, rules, and regulations, used for control and compliance, cannot handle such environments, continuously in ‘social flux’, unpredictable, unstable, and (largely) unmanageable. It is a challenging task that asks exceptional management skills from organizational leaders. The external expectations of accountability cannot be neglected, even if it is not always clear what is exactly meant with that concept. Why is this (very old) concept still of importance for modern organizations?In this book, organizational governance, information governance, and accountability are the core subjects, just like the relationship between them. A framework is presented of twelve manifestations of organizational accountability the every organization had to deal with. An approach is introduced for strategically govern organizational accountability with three components: behaviour, accountability, and external assessments. The core propositions in this book are that without paying strategic attention to the behaviour of employees and managers and to information governance and management, it will be extremely difficult for organizational leaders to find a balance between the two objectives of organizational governance: performance and accountability.
This chapter offers a working definition of social accountability as any citizen-led action beyond elections that aims to enhance the accountability of state actors. We view social accountability as a broad array of predominantly bottom-up initiatives, aimed at improving the quality of governance (especially oversight and responsiveness) through active citizen participation. We also trace the evolution of SA as a concept in the literature over the past decades and, then, discuss some influential theoretic approaches to SAIs, pointing out strengths and weaknesses of each model. Finally, we suggest organising Arab SAIs into one of three categories: (1) transparency; (2) advocacy; or (3) participatory governance and we review each of these existing action formats by discussing their main strengths and flaws.
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Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and corporate attitudes on this issue and discusses the merits and disadvantages of the two main governance modes: the stockholder mode and the stakeholder mode.
A major challenge in the textile sector is achieving true circularity while preventing fraud, including false sustainability claims and material mislabelling. The complexity of supply chains and outdated certification systems have resulted in a lack of accountability and transparency. This project addresses these issues by developing and implementing Digital Product Passports, integrated with digital trust mechanisms as verifiable credentials, to create a transparent, responsible, and accountable textile supply chain. The project traces the journey of a corporate fashion t-shirt from cotton sourcing in India to production and distribution in the Netherlands, ensuring full transparency and traceability. Its goal is to drive a shift towards a circular economy by fostering collaboration across the supply chain and empowering stakeholders, particularly Tiers 3 and 4 in the Global South. Schijvens Corporate Fashion leads the effort with regenerative cotton sourcing through Raddis®Cotton, utilising Aware™’s technology solution. Adopting a ‘Fibre-Forward’ approach, the consortium ensures traceability by integrating data from raw material sourcing to end-user. This approach benefits all stakeholders, from farmers to garment producers, by providing verifiable information on fibre origins, social conditions, and ecological impacts. By tracking each fibre and collecting direct data, the project removes the opacity that can undermine sustainability claims. The project enhances accountability and sustainability compliance by utilising decentralised technologies for product verification. Integrating digital identity wallets for individuals and organisations, secured with verifiable credentials, enhances trust and accountability, fostering circular economy practices. Rather than seeing DPPs as the end goal, the project views them as catalysts for systemic change. It prioritises continuous improvement, collaboration, and shared benefits, aiming to establish a regenerative circular economy. Through a practical toolkit, the project will help organisations and policymakers navigate DPP adoption, strengthening transparency and creating a scalable, inclusive system for supply chains across the Global South and -North.
