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Auditing and Environmental Expertise: Between Protest and Professionalisation
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In this article, it is suggested, on the basis of a deconstructed principal-agent framework, that accounting-based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally relevant action.Abstract:
Recent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action.read more
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Journal ArticleDOI
The social accounting project and Accounting Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?
TL;DR: A review of the social accounting literature of the last 25 years or so with particular attention to the role played by Accounting, Organizations and Society (AOS) in its development can be found in this article.
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Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability
TL;DR: In this article, the implications for accounting of placing the environment at the centre of the analysis are investigated, focusing on an accounting's potential for contribution to accountability and transparency in participative democracy, the potential for non-financial accounts of the biosphere and the use of current accounting techniques for the operationalisation of an accounting for sustainability.
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Twenty‐five years of social and environmental accounting research
TL;DR: This paper reviewed 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as provide a structure or classification for others to use.
Posted Content
Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices
TL;DR: In this paper, the authors examine to what extent and how current sustainability reporting of Fortune Global 250 companies incorporate corporate governance aspects, and some notable practices can be found, underlying dilemmas and complexities for managers in dealing with accountability to shareholders and stakeholders, and the role of auditors.
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Trends in sustainability reporting by the Fortune Global 250
TL;DR: The trend towards non-financial reporting, which started in the 1990s, has continued in the 21st century as discussed by the authors, showing a continued and significant rise of sustainability reporting to approximately half of these multinationals, with some sector and country variations.