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Appears in Collections:Accounting and Finance Book Chapters and Sections
Title: External Accounts
Author(s): Dey, Colin
Gibbon, Jane
Editor(s): Bebbington, J
Unerman, J
O'Dwyer, B
Citation: Dey C & Gibbon J (2014) External Accounts. In: Bebbington J, Unerman J & O'Dwyer B (eds.) Sustainability Accounting and Accountability. 2nd ed. New York: Routledge, pp. 108-123.
Issue Date: May-2014
Date Deposited: 26-Apr-2017
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:

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