An Examination of Fairtrade Impact Disclosure Practices

Titre An Examination of Fairtrade Impact Disclosure Practices
Titre traduit Étude d'impact des pratiques Fairtrade
Lien hypertexte Site de eprints.qut.edu.au
Auteur SEMEEN, Homaira
Date 2016
Pagination ou Durée d'écoute 241 p.
Notes University of Dhaka, Queensland University of Technology (Australia), Master in Business Administration - Thèse universitaire
Résumé Abstract : «This thesis examines the motivation behind Fairtrade impact disclosure practices through a focus on a divergent group of organizations involved with Fairtrade. Whilst a plethora of studies in different disciplines have documented the growing concern of stakeholders over the presence of social inequities in Fairtrade practices, there is a lack of research examining Fairtrade impact disclosures and stakeholder s’narratives from a social equity perspective. Moving beyond the existing theories adopted in the Social and Environmental Accounting (SEA) literature, this thesis adopts Bourdieu’s institutional sociology to understand the motivation of Fairtrade organizations in disclosing the impact of their business on producers’ lives. Bourdieu’s theoretical concepts provide new insights into how dominant actors use impact disclosures to mediate tensions, challenges, and contradictions in a field of struggle.»

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