An appropriate system for analysing performance of supply chains is an important requirement for the effective utilization of the supply chains. The purpose of this paper…
An appropriate system for analysing performance of supply chains is an important requirement for the effective utilization of the supply chains. The purpose of this paper is to develop a conceptual model for the task of analysing the performance of members of supply chains.
A thorough literature review of the methodologies proposed earlier by various authors has been made. In this paper a multi criteria decision-making (MCDM) framework comprising of two MCDM approaches is proposed for analysing performance of supply chain members.
Performance analysis of members of supply chain and the process of decision making based on the outcome of the analysis is a MCDM process. Since human judgements are often vague, the application of fuzzy concepts is appropriate for analysing the performance of supply chains. The framework proposed in this paper was validated in a company manufacturing textiles.
The methodologies proposed are of great use for large- and medium-sized enterprises. However, small organizations may not be able to allot enough resources to implement the methodologies proposed.
The framework developed can be applied for undertaking a comparative analysis of performance of members of supply chains. It can also be applied for the process of incorporation of new members into the supply chain.
Very few methods are available for analysing the performance of supply chains and the subject remains an under researched one. The major contribution of this paper is that it proposes a new framework.
This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself…
This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.
This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.
Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.
This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.