RT Article
T1 Social Accountability and Corporate Greenwashing
JF Journal of business ethics
VO 43
IS 3
SP 253
OP 261
A1 Laufer, William S.
LA English
YR 2003
UL https://ixtheo.de/Record/1785619233
AB 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.
K1 Environmental Accounting
K1 Social Reporting
K1 Social Accountability
K1 Accounting Research
K1 Economic Growth
DO 10.1023/A:1022962719299