The ethics of World Bank lending

Little attention has been given to the role of supranational organizations such as the World Bank in encouraging social responsibility. The current study examines the linkage among the social responsibility visions of the World Bank, the social responsibility requirements that are contained within B...

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Veröffentlicht in:Accounting forum 2006-03, Vol.30 (1), p.1-19
Hauptverfasser: Neu, Dean, Gomez, Elizabeth Ocampo
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description Little attention has been given to the role of supranational organizations such as the World Bank in encouraging social responsibility. The current study examines the linkage among the social responsibility visions of the World Bank, the social responsibility requirements that are contained within Bank lending agreements, and what happens when these requirements are implemented. The analysis highlights not only the ways in which Bank practices facilitate social responsibility but also the ambiguities and tensions associated with these practices.
doi_str_mv 10.1016/j.accfor.2005.12.001
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source Elsevier ScienceDirect Journals
subjects Accountability
Auditing
Banking
Decentralisation
Developing countries
Ethical lending
Ethics
Finance
Financial management
International organisations
Poverty
Social responsibility
World Bank
title The ethics of World Bank lending
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