Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/25288
Appears in Collections:Accounting and Finance Book Chapters and Sections
Title: External Accounts
Authors: Dey, Colin
Gibbon, Jane
Editors: Bebbington, J
Unerman, J
O'Dwyer, B
Citation: Dey C & Gibbon J (2014) External Accounts. In: Bebbington J, Unerman J, O'Dwyer B (ed.). Sustainability Accounting and Accountability, 2nd ed, New York: Routledge, pp. 108-123.
Issue Date: May-2014
Abstract: First paragraph: 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).
Rights: This is an Accepted Manuscript of a book chapter published by Taylor & Francis Group in Sustainability Accounting and Accountability, 2nd Edition, Edited by Jan Bebbington, Jeffrey Unerman, Brendan O'Dwyer on 29 MAY 2014 available online: https://www.routledge.com/Sustainability-Accounting-and-Accountability-2nd-Edition/Bebbington-Unerman-ODwyer/p/book/9780415695589
URL: http://www.routledge.com/books/details/9780415695589/

Files in This Item:
File Description SizeFormat 
EXTERNAL SOCIAL ACCOUNTING DRAFT CHAPTER.pdf284.9 kBAdobe PDFView/Open



This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.