Social Accountability and Corporate Greenwashing

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel b...

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Αποθηκεύτηκε σε:  
Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Laufer, William S. (Συγγραφέας)
Τύπος μέσου: Ηλεκτρονική πηγή Άρθρο
Γλώσσα:Αγγλικά
Έλεγχος διαθεσιμότητας: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Έκδοση: 2003
Στο/Στη: Journal of business ethics
Έτος: 2003, Τόμος: 43, Τεύχος: 3, Σελίδες: 253-261
Άλλες λέξεις-κλειδιά:B Environmental Accounting
B Social Reporting
B Accounting Research
B Social Accountability
B Economic Growth
Διαθέσιμο Online: Volltext (JSTOR)
Volltext (lizenzpflichtig)
Περιγραφή
Σύνοψη:Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform.
ISSN:1573-0697
Περιλαμβάνει:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1023/A:1022962719299