External Accounts

Colin Dey, Jane Gibbon

    Research output: Chapter in Book/Report/Conference proceedingChapter

    Abstract

    Rising levels of voluntary, unregulated corporate social, environmental and sustainability reporting (SER hereafter) have failed to satisfy a wide range of critics, who have argued that they exhibit a number of major shortcomings, including, inter alia : incompleteness (Belal, 2002 ; Adams, 2004 ; Bouten et al., 2011 ); unreliability (Swift and Dando, 2002 ; O’Dwyer and Owen, 2005 ); silencing and/or manipulation of the views of stakeholders (Owen et al., 2001 ; Unerman and Bennett, 2004 ; Archel et al., 2011 ); falsely legitimating businesses’ belief in the sustainability of their operations (Brown and Deegan, 1998 ; Campbell, 2000 ); promoting a ‘business as usual’ agenda (Larrinaga-Gonzalez and Bebbington, 2001 ); conveying weak versions of sustainable development (Bebbington and Thomson, 1996 ); and managerial capture of the social and environmental agenda (Owen et al., 2000 ; O’Dwyer, 2003 ; Baker, 2010 ).
    Original languageEnglish
    Title of host publicationSustainability accounting and accountability
    EditorsJan Bebbington, Jeffrey Unerman, Brendan O'Dwyer
    PublisherRoutledge
    Chapter7
    Pages108-123
    Number of pages16
    Edition2nd
    ISBN (Electronic)9781315848419
    ISBN (Print)9781317906803
    Publication statusPublished - 5 Jun 2014

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