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Accountability of International Organizations and Transnational Corporations

A Comparative Analysis
Authors:
Publisher:
 2019

Summary

What does accountability of international organisations mean? What does it mean for transnational corporations? How can they be held accountable? This book analyses and compares the accountability frameworks of both types of institutions—their rationales, conceptualisations and mechanisms. To achieve this, it comprehensively examines two select institutions: the United Nations and Siemens. It presents their similarities and differences in detail, compares their accountability mechanisms and critically assesses their conceptualisations of accountability. To understand underlying structures, the book makes use of economic theories. It adopts and refines a procedural understanding of accountability originally developed in international relations and political science. Last but not least, this book examines to what extent accountability has become a legal concept and aims at contributing to the ongoing efforts of conceptualising ‘accountability’.

Keywords

Bibliographic data

Copyright year
2019
ISBN-Print
978-3-8487-5883-8
ISBN-Online
978-3-7489-0016-0
Publisher
Nomos, Baden-Baden
Series
The United Nations and Global Change
Volume
16
Language
English
Pages
290
Product type
Book Titles

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 16
    1. A. The omnipresent claim for accountability No access
      1. I. Functionalism or: the agency rationale No access
      2. II. The power argument or: the stakeholder rationale No access
      1. I. Linguistic and historical insights No access
      2. II. Political sciences No access
          1. a) Who is accountable No access
          2. b) To whom No access
        2. 2. For what / according to which standards (applicability ratione materiae) No access
          1. a) Stage 1: Provision of information No access
          2. b) Stage 2: Dialogue / possibility to ask questions No access
          3. c) Stage 3: Judgement / possibility of consequences No access
        4. 4. Further components / mechanisms No access
      4. IV. Ex ante or ex post? No access
      5. V. The necessity of consequences No access
      6. VI. Political, managerial and legal accountability No access
    4. D. What shall be found out and how (epistemic goal and methodology) No access
    5. E. On the comparability of international organizations and transnational corporations No access
      1. I. International organization: The UN No access
      2. II. Transnational corporation: Siemens No access
    1. A. The legal framework of international organizations No access
          1. a) History of debate No access
              1. (a) Who is accountable No access
              2. (b) To whom No access
            2. (ii) For what / according to which standards No access
            3. (iii) Process to ensure accountability No access
            4. (iv) Assessment No access
            1. (i) The UN Charter as the starting point No access
              1. (a) The strategic framework No access
              2. (b) Results-based budgeting and results-based management No access
              1. (a) Translating objectives into means of implementation No access
              2. (b) Reporting, monitoring and evaluations No access
              3. (c) Consequences of unsatisfactory performance No access
                1. (1) Compendium of applicable norms No access
                2. (2) Human rights obligations? No access
                3. (3) Human Rights up Front No access
                1. (1) Selection of staff No access
                2. (2) Segregation of duties No access
                3. (3) Delegation of authority No access
              3. (c) Guaranteeing fairness in the functioning of the Secretariat’s internal systems and controls, in particular: complaints and response mechanisms No access
            5. (v) Ethical standards and integrity – creating a culture of accountability No access
                1. (1) Internal auditing by the Office of Internal Oversight Services No access
                2. (2) From financial auditing to a management audit approach No access
                3. (3) The oversight of oversight: The Independent Audit Advisory Committee No access
                4. (4) External auditing: The Board of Auditors No access
                1. (1) Shared competences: The Joint Inspection Unit and the Office of Internal Oversight Services No access
                2. (2) Human rights and gender equality No access
              3. (c) Investigations No access
              4. (d) Too many cooks spoil the broth? No access
            1. (i) Deficits of the puzzle pieces No access
            2. (ii) The bigger picture: structural deficiencies No access
          1. a) The UN Security Council No access
          2. b) Other UN organs No access
        1. 1. Draft Articles on Responsibility of International Organizations (2011) No access
          1. a) Legal nature No access
            1. (i) Who is accountable No access
            2. (ii) To whom No access
            1. (i) Definition of accountability No access
            2. (ii) Accountability for what / according to which standards No access
            3. (iii) Consequences of breach No access
            4. (iv) Mechanisms to ensure accountability No access
          4. d) Critical remarks No access
          1. a) Legal nature No access
            1. (i) Who is accountable No access
            2. (ii) To whom No access
            1. (i) Definition of accountability No access
            2. (ii) Accountability for what / according to which standards No access
            3. (iii) Consequences of breach No access
          4. d) Critical remarks No access
          1. a) Legal nature No access
            1. (i) Who is accountable? No access
            2. (ii) To whom? No access
            1. (i) Definition of accountability No access
            2. (ii) Accountability for what? No access
            3. (iii) Further details as to the standards, consequences of breach and mechanisms to ensure accountability No access
          4. d) Critical remarks No access
        5. 5. Customary International Law, General Principles of Law No access
      3. III. Conclusions No access
            1. (i) Status quo No access
            2. (ii) Further development No access
            1. (i) Agency perspective No access
            2. (ii) Stakeholder perspective No access
          1. a) Status quo No access
            1. (i) Development according to the findings above No access
            2. (ii) The functions of the Secretariat No access
        3. 3. Claryifing remark: The concept of accountability and human rights No access
            1. (i) Secretariat – General Assembly No access
            2. (ii) Secretariat – Security Council No access
            3. (iii) Secretariat – oversight bodies / other bodies assisting the General Assembly to fulfill its oversight function No access
            4. (iv) Within the Secretariat No access
            5. (v) Secretariat – other stakeholders No access
            1. (i) Status quo No access
            2. (ii) Further development No access
            3. (iii) Addendum: The legal nature of this stage of the process No access
            1. (i) Status quo No access
            2. (ii) Further development No access
        5. 5. Further components / mechanisms: Culture of accountability No access
          1. a) Who is accountable No access
            1. (i) Agency perspective No access
              1. (a) Legal basis – a human rights approach No access
              2. (b) Who are the stakeholders? No access
        2. 2. For what / according to which standards No access
              1. (a) Reporting requirements, Article 15 (1), 24 (3) UN Charter No access
              2. (b) Consultation processes and submission of monthly work programs No access
              3. (c) Notification according to Article 12 (2) UN Charter No access
              1. (a) Publicity of meetings No access
                1. (1) In particular: Listing decisions by the UN Security Council Al-Qaida and Taliban Sanctions Committee No access
                2. (2) The delisting procedure No access
            1. (i) Security Council – General Assembly No access
              1. (a) Non-Council Member States No access
              2. (b) Other stakeholders No access
              3. (c) Individuals affected by listing decisions No access
              1. (a) Budgetary power of the General Assembly, Article 17 UN Charter No access
              2. (b) Elections of Security Council members, Article 23 (1) UN Charter No access
              1. (a) Judicial review No access
              2. (b) Other forms of review No access
        4. 4. Further components / mechanisms No access
        5. 5. Assessment No access
        1. 1. UN General Assembly No access
        2. 2. UN Economic and Social Council No access
    4. B. Conclusions No access
    1. A. The legal framework of TNCs and approach taken here No access
        1. 1. Germany No access
        2. 2. A very brief comparative view No access
      2. II. Internal legislation of the selected transnational corporation: Siemens No access
      3. III. European norms and standards No access
        1. 1. G20/OECD Principles of Corporate Governance (2015) No access
        2. 2. OECD Guidelines for Multinational Enterprises (2011) No access
        3. 3. AccountAbility AA1000APS (2008) No access
        4. 4. ICGN Global Governance Principles (2014) No access
        5. 5. One World Trust Global Accountability Project Framework (2011) No access
        6. 6. DIN ISO 26000 No access
        7. 7. SA 8000:2014 No access
        8. 8. COSO Internal Controls Framework 2013 No access
      5. V. Conclusions No access
      6. VI. Addendum: On the relationship between corporate social responsibility and accountability No access
          1. a) Who is accountable No access
          2. b) To whom No access
            1. (i) In particular: Risk management and internal controls No access
            2. (ii) Internal and external corporate governance No access
            3. (iii) The differentiation between substantive and procedural rules No access
              1. (a) Management board – shareholders No access
              2. (b) Management board – supervisory board / oversight bodies No access
              3. (c) Within the management board No access
              4. (d) Management board – stakeholder No access
              1. (a) Of the shareholders No access
              2. (b) Of the supervisory board No access
              3. (c) Of further stakeholders No access
            3. (iii) Stage 3: Judgement / possibility of consequences No access
        1. 1. Accountability of the general meeting No access
        2. 2. Accountability of the supervisory board No access
    4. D. Conclusions No access
  5. Part IV: Comparison of the two Accountability Regimes – Parallels and Differences No access 247 - 251
  6. Part V: Final Conclusions No access 252 - 256
  7. Zusammenfassung No access 257 - 260
  8. Bibliography No access 261 - 278
  9. Select Documents No access 279 - 288
  10. Select Jurisprudence No access 289 - 290

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