A recent Huffpost article

http://www.huffingtonpost.com/2013/05/17/bangladesh-factory-safety-accord_n_3286430.html?ref=topbar#slide=2463111

Highlights various companies who have declined to sign an accord for factory safety in Bangladesh. These companies include...

Walmart, GAP, Macy's, Sears, Kmart, JCpenny, VFcorp, Northface, Wrangler, Target, Kohls, Cato Fashions, Carter's, OshKosh B'gosh, Nordstrom, American Eagle Outfitters, The Children's Place, and Foot Locker.

Several companies have agreed such as...

 PVH, Calvin Klein, Tommy Hilfiger, Abercrombie & Fitch, H&M, Fashion House Bennetton, and Marks & Spencer and Carrefour.