The Use of International Soft Law for Corporate Social Responsibility Reporting in the Retail Industry: A Study of Four Major Retailers in the Asia-Pacific

There are significant investments in and aspirations placed upon international soft law, including particularly, the regulation of multinational enterprises. Retailers, although at the apex of the world’s manufacturing, are understudied in this regard. Asia, as the most populous continent, is a major producer and consumer of goods and services. Taking an international legal sociological perspective, this study examines the reported use of six major international soft law instruments: SDGs, UN’s Global Compact, ISO 26000, SA 8000, ISO 14000/14001, and GRI in four multi-national retail enterprises in Asia. Using a case study method, the current study contributes to understanding of these instruments and their aims in the Asia-Pacific region. This study is important because of the increasing importance of soft-law, as pressure on businesses to develop and implement corporate social responsibility in Asia. Retailers in particular are expected to behave responsibly, provide sustainable products and services to their consumers and persuade or pressure their suppliers to operate sustainably. They are, therefore, in a unique position to disseminate sustainability. Further, because of their significant social and environmental footprints in addition to their size, their participation in international soft law regimes is critical to the regimes’ success.