Crawford Spence

TL;DR: In this paper, a discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state.

TL;DR: In this paper, an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain is presented, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints.

TL;DR: This article explored the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, considered the implications that this may have for the function that SER serves, finding that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case.

TL;DR: The work of Gramsci as discussed by the authors suggests that the social accounting project's emancipatory intent can still be realized although this would require a reassessment of the faith that has hitherto been placed in the corporation as an emancipator change agent.

TL;DR: Gendron et al. as discussed by the authors would like to thank seminar participants at both the United Arab Emirates University and Newcastle University for comments on previous versions of this paper for facilitating interviews for the Canadian branch of the study.