The direction of green accounting policy: critical reflections

Sonja Gallhofer · Jim Haslam

150 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Financial Management Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market‐based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory.

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References

1995Corporate social and environmental reporting 1990Governing economic life 1980Introduction to Critical Theory 1987Accounting and the construction of the governable person 1988Financial accounting: In communicating reality, we construct reality 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis 1982An evaluation of environmental disclosures made in corporate annual reports 1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts

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2012Corporate disclosure of environmental capital expenditures 2009Corporate social reporting (CSR) in emerging economies: A review and future direction 2004Corporate social accounting disclosure in Thailand 2007Industry specific social and environmental reporting: The Australian Food and Beverage Industry 2010A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance

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