In April 2013 the crowded Rana Plaza garment factory on the outskirts of Dhaka, the capital of Bangladesh, collapsed, killing more than 1000 people. Following this, an Accord on Fire and Building Safety in Bangladesh has been signed by more than 150 global brands. The Accord allows staff to stop work if their safety is under threat. Some notable Australian firms have yet to sign this accord. In addition, the International Labor Organization, an agency of the UN, set up the Rana Plaza Donors Trust Fund, which aimed to raise US$30 million to provide compensation to any affected by the factory collapse. All garment companies that source goods from Bangladesh, and in particular those using the Rana Plaza factory were invited to donate to the fund, in accordance with their ability to pay, the size of their relationship with Bangladesh and their relationship with Rana Plaza. You have been appointed as a consultant to a clothing retailer which, while it sources clothing from factories in Bangladesh, did not have clothing manufactured by the company operating the Rana Plaza garment factory. The retailer has asked you to evaluate the appropriateness, pros and cons of signing the Accord on Fire and Building Safety, and of donating funds to the Rana Plaza Donors Trust Fund. They would also like some advice on the extent to which the entity should disclose their involvement in garment manufacturing in Bangladesh.

In providing a response to the firm, use appropriate theories explored to support your review and recommendations.