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Accountability of International Organizations and Transnational Corporations

A Comparative Analysis
Autor:innen:
Verlag:
 2019

Zusammenfassung

Was bedeutet „accountability“ internationaler Organisationen und transnationaler Unternehmen? Wie können diese ausreichend verantwortlich gemacht werden? Dieses Buch analysiert und vergleicht die Ausgestaltung von „accountability“ – Begründungsansätze, Konzeptionierung, Grundstruktur und Mechanismen. Exemplarisch hierfür werden zwei Einrichtungen genau untersucht: die Vereinten Nationen und Siemens. Gemeinsamkeiten und Unterschiede der Konzeptionierungen und Mechanismen werden herausgearbeitet und kritisch hinterfragt. Hierfür bedient sich das Buch auch ökonomischer Theorien. Zu Grunde gelegt wird ein prozessuales Verständnis von „accountability“, das ursprünglich in den Politikwissenschaften und internationalen Beziehungen entwickelt wurde und hier weiter verfeinert wird. Schließlich wird untersucht, inwiefern „accountability“ ein rechtliches Konzept ist. Die Arbeit leistet einen Beitrag dazu, „accountability“ näher zu bestimmten und weiter zu konzeptualisieren.

Schlagworte

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Bibliographische Angaben

Copyrightjahr
2019
ISBN-Print
978-3-8487-5883-8
ISBN-Online
978-3-7489-0016-0
Verlag
Nomos, Baden-Baden
Reihe
The United Nations and Global Change
Band
16
Sprache
Englisch
Seiten
290
Produkttyp
Monographie

Inhaltsverzeichnis

KapitelSeiten
  1. Titelei/Inhaltsverzeichnis Kein Zugriff 1 - 16
    1. A. The omnipresent claim for accountability Kein Zugriff
      1. I. Functionalism or: the agency rationale Kein Zugriff
      2. II. The power argument or: the stakeholder rationale Kein Zugriff
      1. I. Linguistic and historical insights Kein Zugriff
      2. II. Political sciences Kein Zugriff
          1. a) Who is accountable Kein Zugriff
          2. b) To whom Kein Zugriff
        2. 2. For what / according to which standards (applicability ratione materiae) Kein Zugriff
          1. a) Stage 1: Provision of information Kein Zugriff
          2. b) Stage 2: Dialogue / possibility to ask questions Kein Zugriff
          3. c) Stage 3: Judgement / possibility of consequences Kein Zugriff
        4. 4. Further components / mechanisms Kein Zugriff
      4. IV. Ex ante or ex post? Kein Zugriff
      5. V. The necessity of consequences Kein Zugriff
      6. VI. Political, managerial and legal accountability Kein Zugriff
    4. D. What shall be found out and how (epistemic goal and methodology) Kein Zugriff
    5. E. On the comparability of international organizations and transnational corporations Kein Zugriff
      1. I. International organization: The UN Kein Zugriff
      2. II. Transnational corporation: Siemens Kein Zugriff
    1. A. The legal framework of international organizations Kein Zugriff
          1. a) History of debate Kein Zugriff
              1. (a) Who is accountable Kein Zugriff
              2. (b) To whom Kein Zugriff
            2. (ii) For what / according to which standards Kein Zugriff
            3. (iii) Process to ensure accountability Kein Zugriff
            4. (iv) Assessment Kein Zugriff
            1. (i) The UN Charter as the starting point Kein Zugriff
              1. (a) The strategic framework Kein Zugriff
              2. (b) Results-based budgeting and results-based management Kein Zugriff
              1. (a) Translating objectives into means of implementation Kein Zugriff
              2. (b) Reporting, monitoring and evaluations Kein Zugriff
              3. (c) Consequences of unsatisfactory performance Kein Zugriff
                1. (1) Compendium of applicable norms Kein Zugriff
                2. (2) Human rights obligations? Kein Zugriff
                3. (3) Human Rights up Front Kein Zugriff
                1. (1) Selection of staff Kein Zugriff
                2. (2) Segregation of duties Kein Zugriff
                3. (3) Delegation of authority Kein Zugriff
              3. (c) Guaranteeing fairness in the functioning of the Secretariat’s internal systems and controls, in particular: complaints and response mechanisms Kein Zugriff
            5. (v) Ethical standards and integrity – creating a culture of accountability Kein Zugriff
                1. (1) Internal auditing by the Office of Internal Oversight Services Kein Zugriff
                2. (2) From financial auditing to a management audit approach Kein Zugriff
                3. (3) The oversight of oversight: The Independent Audit Advisory Committee Kein Zugriff
                4. (4) External auditing: The Board of Auditors Kein Zugriff
                1. (1) Shared competences: The Joint Inspection Unit and the Office of Internal Oversight Services Kein Zugriff
                2. (2) Human rights and gender equality Kein Zugriff
              3. (c) Investigations Kein Zugriff
              4. (d) Too many cooks spoil the broth? Kein Zugriff
            1. (i) Deficits of the puzzle pieces Kein Zugriff
            2. (ii) The bigger picture: structural deficiencies Kein Zugriff
          1. a) The UN Security Council Kein Zugriff
          2. b) Other UN organs Kein Zugriff
        1. 1. Draft Articles on Responsibility of International Organizations (2011) Kein Zugriff
          1. a) Legal nature Kein Zugriff
            1. (i) Who is accountable Kein Zugriff
            2. (ii) To whom Kein Zugriff
            1. (i) Definition of accountability Kein Zugriff
            2. (ii) Accountability for what / according to which standards Kein Zugriff
            3. (iii) Consequences of breach Kein Zugriff
            4. (iv) Mechanisms to ensure accountability Kein Zugriff
          4. d) Critical remarks Kein Zugriff
          1. a) Legal nature Kein Zugriff
            1. (i) Who is accountable Kein Zugriff
            2. (ii) To whom Kein Zugriff
            1. (i) Definition of accountability Kein Zugriff
            2. (ii) Accountability for what / according to which standards Kein Zugriff
            3. (iii) Consequences of breach Kein Zugriff
          4. d) Critical remarks Kein Zugriff
          1. a) Legal nature Kein Zugriff
            1. (i) Who is accountable? Kein Zugriff
            2. (ii) To whom? Kein Zugriff
            1. (i) Definition of accountability Kein Zugriff
            2. (ii) Accountability for what? Kein Zugriff
            3. (iii) Further details as to the standards, consequences of breach and mechanisms to ensure accountability Kein Zugriff
          4. d) Critical remarks Kein Zugriff
        5. 5. Customary International Law, General Principles of Law Kein Zugriff
      3. III. Conclusions Kein Zugriff
            1. (i) Status quo Kein Zugriff
            2. (ii) Further development Kein Zugriff
            1. (i) Agency perspective Kein Zugriff
            2. (ii) Stakeholder perspective Kein Zugriff
          1. a) Status quo Kein Zugriff
            1. (i) Development according to the findings above Kein Zugriff
            2. (ii) The functions of the Secretariat Kein Zugriff
        3. 3. Claryifing remark: The concept of accountability and human rights Kein Zugriff
            1. (i) Secretariat – General Assembly Kein Zugriff
            2. (ii) Secretariat – Security Council Kein Zugriff
            3. (iii) Secretariat – oversight bodies / other bodies assisting the General Assembly to fulfill its oversight function Kein Zugriff
            4. (iv) Within the Secretariat Kein Zugriff
            5. (v) Secretariat – other stakeholders Kein Zugriff
            1. (i) Status quo Kein Zugriff
            2. (ii) Further development Kein Zugriff
            3. (iii) Addendum: The legal nature of this stage of the process Kein Zugriff
            1. (i) Status quo Kein Zugriff
            2. (ii) Further development Kein Zugriff
        5. 5. Further components / mechanisms: Culture of accountability Kein Zugriff
          1. a) Who is accountable Kein Zugriff
            1. (i) Agency perspective Kein Zugriff
              1. (a) Legal basis – a human rights approach Kein Zugriff
              2. (b) Who are the stakeholders? Kein Zugriff
        2. 2. For what / according to which standards Kein Zugriff
              1. (a) Reporting requirements, Article 15 (1), 24 (3) UN Charter Kein Zugriff
              2. (b) Consultation processes and submission of monthly work programs Kein Zugriff
              3. (c) Notification according to Article 12 (2) UN Charter Kein Zugriff
              1. (a) Publicity of meetings Kein Zugriff
                1. (1) In particular: Listing decisions by the UN Security Council Al-Qaida and Taliban Sanctions Committee Kein Zugriff
                2. (2) The delisting procedure Kein Zugriff
            1. (i) Security Council – General Assembly Kein Zugriff
              1. (a) Non-Council Member States Kein Zugriff
              2. (b) Other stakeholders Kein Zugriff
              3. (c) Individuals affected by listing decisions Kein Zugriff
              1. (a) Budgetary power of the General Assembly, Article 17 UN Charter Kein Zugriff
              2. (b) Elections of Security Council members, Article 23 (1) UN Charter Kein Zugriff
              1. (a) Judicial review Kein Zugriff
              2. (b) Other forms of review Kein Zugriff
        4. 4. Further components / mechanisms Kein Zugriff
        5. 5. Assessment Kein Zugriff
        1. 1. UN General Assembly Kein Zugriff
        2. 2. UN Economic and Social Council Kein Zugriff
    4. B. Conclusions Kein Zugriff
    1. A. The legal framework of TNCs and approach taken here Kein Zugriff
        1. 1. Germany Kein Zugriff
        2. 2. A very brief comparative view Kein Zugriff
      2. II. Internal legislation of the selected transnational corporation: Siemens Kein Zugriff
      3. III. European norms and standards Kein Zugriff
        1. 1. G20/OECD Principles of Corporate Governance (2015) Kein Zugriff
        2. 2. OECD Guidelines for Multinational Enterprises (2011) Kein Zugriff
        3. 3. AccountAbility AA1000APS (2008) Kein Zugriff
        4. 4. ICGN Global Governance Principles (2014) Kein Zugriff
        5. 5. One World Trust Global Accountability Project Framework (2011) Kein Zugriff
        6. 6. DIN ISO 26000 Kein Zugriff
        7. 7. SA 8000:2014 Kein Zugriff
        8. 8. COSO Internal Controls Framework 2013 Kein Zugriff
      5. V. Conclusions Kein Zugriff
      6. VI. Addendum: On the relationship between corporate social responsibility and accountability Kein Zugriff
          1. a) Who is accountable Kein Zugriff
          2. b) To whom Kein Zugriff
            1. (i) In particular: Risk management and internal controls Kein Zugriff
            2. (ii) Internal and external corporate governance Kein Zugriff
            3. (iii) The differentiation between substantive and procedural rules Kein Zugriff
              1. (a) Management board – shareholders Kein Zugriff
              2. (b) Management board – supervisory board / oversight bodies Kein Zugriff
              3. (c) Within the management board Kein Zugriff
              4. (d) Management board – stakeholder Kein Zugriff
              1. (a) Of the shareholders Kein Zugriff
              2. (b) Of the supervisory board Kein Zugriff
              3. (c) Of further stakeholders Kein Zugriff
            3. (iii) Stage 3: Judgement / possibility of consequences Kein Zugriff
        1. 1. Accountability of the general meeting Kein Zugriff
        2. 2. Accountability of the supervisory board Kein Zugriff
    4. D. Conclusions Kein Zugriff
  5. Part IV: Comparison of the two Accountability Regimes – Parallels and Differences Kein Zugriff 247 - 251
  6. Part V: Final Conclusions Kein Zugriff 252 - 256
  7. Zusammenfassung Kein Zugriff 257 - 260
  8. Bibliography Kein Zugriff 261 - 278
  9. Select Documents Kein Zugriff 279 - 288
  10. Select Jurisprudence Kein Zugriff 289 - 290

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