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How Useful Are Shell's Reports for Stimulating Dialogue

Higgins, Colin (2007) How Useful Are Shell's Reports for Stimulating Dialogue. Journal of the Asia Pacific Centre for Environmental Accountability, 13 (1). pp. 2-8. ISSN 1442-1224

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Abstract

This paper provides insights into how the language used in social/environmental accounts/reports contributes to the maintenance and reproduction of understandings, identities and social relations. While I develop the ‘radical critique’ within the social/environmental accounting/reporting literature, I also attempt to respond to calls for critical contributions to the social/environmental accounting/reporting literature to offer some pathway for change and development (Gray, 2002). To this end, I explore social/environmental accounting/reporting within developing discourses about corporate social responsibility and sustainable development. I do so in a way that attempts to make a contribution to three longstanding debates in two literatures: how business organisations become socially responsible; whether social/environmental accounting/reporting contributes to business and social change; and the critique of social/environmental accounting because of its constitutive properties.

Item Type: Article
Uncontrolled Keywords: ResPubID14504. sustainable development, corporate responsibility, social and environmental accounting and reporting, SEAR
Subjects: Faculty/School/Research Centre/Department > School of Management and Information Systems
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Depositing User: VUIR
Date Deposited: 04 May 2012 05:35
Last Modified: 04 May 2012 05:35
URI: http://vuir.vu.edu.au/id/eprint/3303
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