TY - CHAP
T1 - External Accounts
AU - Dey, Colin
AU - Gibbon, Jane
PY - 2014/6/5
Y1 - 2014/6/5
N2 - 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 ).
AB - 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 ).
UR - https://doi.org/10.4324/9781315848419
UR - https://www.scopus.com/record/display.uri?eid=2-s2.0-84922162653&origin=resultslist&sort=plf-f&src=s&st1=external+accounts&nlo=&nlr=&nls=&sid=eab2e55ac1fc902b386dedc80ef8c15a&sot=b&sdt=cl&cluster=scopubyr%2c%222014%22%2ct%2bscosubtype%2c%22ch%22%2ct%2bscoprefnameauid%2c%22Dey%2c+C.%2315043953900%22%2ct&sl=32&s=TITLE-ABS-KEY%28external+accounts%29&relpos=0&citeCnt=20&searchTerm=
M3 - Chapter
SN - 9781317906803
SP - 108
EP - 123
BT - Sustainability accounting and accountability
A2 - Bebbington, Jan
A2 - Unerman, Jeffrey
A2 - O'Dwyer, Brendan
PB - Routledge
ER -
