Supply chain accounting and employment practices in the rising economies

The project focuses on utilising supply chain accounting to improve employment practices across the supply chain.

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Supply chain accounting and employment practices in the rising economies: global commodity chains, cost effectiveness and competitiveness

Project funded by The ESRC

Project description

The Supply Chain Accounting and Employment Practices (SCA-Emp) project which is led by Professor Pauline Dibben (Centre for Decent Work, SUMS) aims at balancing people and profit. The project focuses on utilising supply chain accounting to improve employment practices across the supply chain. The SCA-Emp research team includes academics and practitioners from the UK, South Africa and Brazil. The team has developed a business diagnostic SCA-Emp Toolkit. To access the Excel version of the free toolkit (in English, Portuguese or Amharic), please contact Professor Pauline Dibben (p.dibben@sheffield.ac.uk) or Dr Juliana Meira (j.m.meira@sheffield.ac.uk) for further information. The toolkit is a result of co-production with practitioners from professional bodies including CIMA and CIPD and various companies in Brazil, South Africa and UK, including some large multinational organisations. Companies and organisations worldwide have been utilising the SCA-Emp Toolkit successfully. The use of the toolkit has led to increased transparency and knowledge transfer across supply chains, resulting in improvements in competitiveness, productivity and profits, and most importantly, better labour standards for companies and their suppliers. The whole issue of the importance of supply chain transparency has been highlighted by the current Covid-19 pandemic and the SCA-Emp diagnostic toolkit can be used to address concerns relating to labour standards through the supply chain.

The main benefits of the SCA-Emp Toolkit are:

  • Impact on the bottom line
  • Increased competitiveness
  • Socially responsible, ethical business practices
  • Easy-to-use design
  • Reputational benefits.

The SCA-Emp was an ESRC-funded research project led by Sheffield University Management School (ESRC Grant reference: ES/K006452/1). This three-year project focused on exploring the current role and future potential, of supply chain accounting in facilitating complementary HR practices and improved labour standards within the automotive and textile industries in Brazil and South Africa.

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