On Tuesday, Carrefour, the world’s second largest retailer, Benetton, Marks & Spencer and El Corte Inglés, the Spanish department store chain, joined major retailers like H&M and Inditex, the parent of Zara, in signing on to the safety agreement. The plan requires companies to have rigorous independent inspections and to help pay for fire safety upgrades, like adding fire escapes, which many factories still lack. But Wal-Mart and numerous other American retailers and apparel companies have sought to maintain a distance from the April 24 building collapse, and have balked at the worker safety agreement urged by consumer and labor groups. Wal-Mart maintained on Tuesday that it had no involvement at the Rana Plaza building, playing down the newly discovered documents. One document, dated May 12, 2012, that was found in the rubble detailed a purchase order by a Canadian company, Fame Jeans, for “dark blue wash,” “skinny fit” jeans to be delivered to Wal-Mart in the fall of 2012. Another document, dated April 27, 2012, discussed pricing for five styles of jeans, with the prices ranging from $3.41 to $4.50 a pair. But Wal-Mart emphasized that the documents dated back a year. “Our investigation of the Rana Plaza building site after the collapse revealed no evidence of authorized or unauthorized production at the time of the tragedy,” said Kevin Gardner, a Wal-Mart spokesman. He declined to say on Tuesday whether the Ether Tex factory, as well as the Fame Jeans order there, were authorized.