SCA-Emp, which is examining supply chain accounting and employment practices in the automotive and textile industries in South Africa and Brazil, aims to explore the current role and future potential of supply chain accounting in facilitating complementary HR practices and improved labour standards.
The project team has now gathered a great deal of information using questionnaires and interviews in both sectors and countries, as well as interviews with government officials and trade unionists. They have found out how employees are managed, the types of relationships that companies have with their suppliers and clients, and how companies monitor the HR practices of suppliers.
Professor Dibben commented: “We have been impressed by how companies are trying to treat their employees with care, and by the close relationships that they have with some of their suppliers. However, more could be done to treat people fairly so that they get the most from employees irrespective of gender, race and disability. Companies could also improve how they share best practice with suppliers.”
The team has used initial findings and guidelines on labour standards to put together the first version of a ‘SCA-Emp diagnostic toolkit’ – a guide that can help companies to use accounting to improve HR in their own company and share best practice with their suppliers and clients. During the summer, they have shared a draft version of the toolkit through workshops in the UK and in Brazil. Workshop participants have included company owners, accountants, lawyers, supply chains managers, HR managers, representatives from employer federations and academics. A short video summarising these workshops can be seen here:
Shortly, the team is holding further workshops in South Africa. After this, they will begin exploring the findings in more detail, writing research papers, updating the toolkit, and then making it available to companies.
For more information about the project’s findings, the workshops, or the toolkit please check the other pages in this website or contact Prof Dibben: firstname.lastname@example.org