{"title":"SHADOWS ON SOLAR: A TEACHING CASE ON THE ROLE OF CORPORATE GOVERNANCE IN ADDRESSING FORCED LABOR CONCERNS†","authors":"Nava Cohen, Lukas J. Helikum","doi":"10.1111/1911-3838.12353","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/1911-3838.12353","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
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.
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.
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