The 75 signatories to the accord...will guarantee that in every case where unsafe conditions are found, funds will be made available for necessary safety upgrades...But only three US retailers have signed up to the plan. American firms are reportedly reluctant to join any industry accord that creates legally binding objectives...The failure of more US retailers to join the Accord on Fire and Building Safety in Bangladesh has led to criticism from unions and human rights groups. They say the European-led plan will make factories safer....However, leading North American retailers, including Walmart, will come together on Wednesday to announce details of a rival plan: the Alliance for Bangladesh Worker Safety.