太阳能的阴影：关于公司治理在解决强迫劳动问题中的作用的教学案例†。

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2024-01-31 DOI:10.1111/1911-3838.12353

Nava Cohen, Lukas J. Helikum

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引用次数: 0

摘要

在 21 世纪，强迫劳动继续影响着数百万人，并在 2016 年至 2021 年间在全球范围内进一步恶化。尽管这一问题十分重要，但在当代商学院的研讨会上却很少受到关注。本教学案例以领先的太阳能公司阿特斯太阳能公司（Canadian Solar Inc.该案例深入探讨了有关该公司从中国新疆地区维吾尔族穆斯林和其他少数民族的强迫劳动中获益的指控，探讨了董事会的行动和股东提交的代理提案。通过本案例，学生将深入了解健全的公司治理、问责制和透明度对解决强迫劳动等敏感问题的重要性。本案例强调了公司应采取的公司治理最佳实践，如积极主动的董事会监督、风险评估和透明度。本文受版权保护，保留所有权利。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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SHADOWS ON SOLAR: A TEACHING CASE ON THE ROLE OF CORPORATE GOVERNANCE IN ADDRESSING FORCED LABOR CONCERNS†

Forced labor continues to affect millions of people in the 21st century and worsened globally between 2016 and 2021. Notwithstanding its importance, the issue receives little attention in contemporary business school seminars. Using the recent case of Canadian Solar Inc., a leading solar energy company, this teaching case explores the role of corporate governance as a means of moving towards meaningful changes in the behavior of large, multinational corporations. The case delves into the allegations that the firm has benefited from forced labor by Uyghur Muslims and other ethnic minorities in China's Xinjiang region, exploring the board of directors' actions and a proxy proposal submitted by shareholders. Through this case, students will gain insights into the importance of robust corporate governance, accountability, and transparency in addressing sensitive issues like forced labor. The case highlights corporate governance best practices for companies to adopt, such as proactive board oversight, risk assessment, and transparency.This article is protected by copyright. All rights reserved.

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.