- The Oxford Handbook of Corporate Social Responsibility
- List of Figures
- List of Tables
- Editor Biographies
- Author Biographies
- The Corporate Social Responsibility Agenda
- A History of Corporate Social Responsibility: Concepts and Practices
- Corporate Social Responsibility Theories
- The Business Case for Corporate Social Responsibility
- Corporate Social Performance and Financial Performance: A Research Synthesis
- Principals and Agents: Further Thoughts on the Friedmanite Critique of Corporate Social Responsibility
- Rethinking Corporate Social Responsibility and the Role of the Firm—On the Denial of Politics
- Critical Theory and Corporate Social Responsibility : Can/Should We Get Beyond Cynical Reasoning?
- Much Ado about Nothing: A Conceptual Critique of Corporate Social Responsibility
- Top Managers as Drivers for Corporate Social Responsibility
- Socially Responsible Investment and Shareholder Activism
- Consumers as Drivers of Corporate Social Responsibility
- Corporate Social Responsibility, Government, and Civil Society
- Corporate Governance and Corporate Social Responsibility
- Stakeholder Theory: Managing Corporate Social Responsibility in a Multiple Actor Context
- Responsibility in the Supply Chain
- Corporate Social Responsibility: The Reporting and Assurance Dimension
- Globalization and Corporate Social Responsibility
- Corporate Social Responsibility and Theories of Global Governance: Strategic Contestation in Global Issue Arenas
- Corporate Social Responsibility in a Comparative Perspective
- Corporate Social Responsibility in Developing Countries
- Educating for Responsible Management
- Corporate Social Responsibility: Deep Roots, Flourishing Growth, Promising Future
- Senior Management Preferences and Corporate Social Responsibility
- The Transatlantic Paradox: How Outdated Concepts Confuse the American/European Debate about Corporate Governance
- Spirituality as a Firm Basis for Corporate Social Responsibility
- Future Perspectives of Corporate Social Responsibility : Where we are Coming from? Where are we Heading?
Abstract and Keywords
The purpose of this article is to provide a brief overview of the development of corporate social and environmental reporting practice since it first began to achieve some degree of prominence on an international scale in the 1970s, before offering a critical evaluation of the state of current practice. This article focuses on the contribution of present day reporting, and associated assurance, initiatives made towards enhancing the transparency of corporate social and environmental impact, together with delivering enhanced levels of accountability to organizational stakeholders. A large part of this article draws on research in social and environmental accounting within the field of interdisciplinary accounting research. This research field has a thirty-five-year history and has developed in parallel with certain streams of corporate social responsibility research in the management literature. For example, social and environmental accounting research embraces both normative concerns with fulfilling obligations and duties to the wider society.
David L. Owen BA ACA FRSA . David is a Professor of Social and Environmental Accounting at the International Centre for Corporate Social Responsibility, Nottingham University Business School. Professor Owen's main research interests lie in the fields of corporate social and environmental accounting, auditing, and reporting. His most recent work has focused on the issue of corporate capture of the ‘sustainability’ agenda and the appropriation of its potential radical edge by managerial interests.
Brendan O'Dwyer is Professor and Head of Accounting at the University of Amsterdam Business School. He holds a Ph.D. in Accounting from the University of Dundee. His research interests encompass: sustainability reporting assurance practice; corporate and non‐governmental organization (NGO) accounting and accountability; social and ethical accounting and reporting; corporate stakeholder engagement; corporate social responsibility; and professional accounting ethics and disciplinary procedures.
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