INTERNATIONAL POLICY ANALYSIS Liability of Social Auditors in the Textile Industry CAROLIJN TERWINDT AND MIRIAM SAAGE-MAASS December 2016 „ „ The expansion of the social audit industry exemplifies the neoliberal culture of private and voluntary codes of conduct in combination with the privatization of inspections. „ „ Overreliance on social audits and the quantification of measurement ignores actual improvement to working conditions in factories. Social audits are at best a diagnos­tic tool. „ „ Real monitoring of working conditions requires the organization of workers in trade unions in combination with effective state inspections. As long as audits are here to stay, however, the liability of brands, factory owners, and auditing companies is necessary. „ „ Privatization of governance without liability has created a system without proper oversight over the quality of social audits. In addition, it leaves workers in the textile industry without a remedy.