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Sustainable Development and Certification Practices: Lessons Learned and Prospects
Open accessAbstract
This paper investigates the extent to which certification auditing can contribute to the realization of organizational accountability for sustainable development. A theoretical framework based on a critical analysis of financial and ISO auditing practices is proposed to shed light on the misconceptions, paradoxes and rational myths underlying the institutionalization of auditing practices in the area of corporate sustainability. As such, this paper casts doubt on the imagery of impartiality, rigor and accountability projected by organizations through discourses of certification. It also illustrates the pertinence of studying the auditing function from a cross‐disciplinary viewpoint, and of paying attention to the processes by which auditing travels from one discipline to another. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.
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Citations
Cited by
The quality of sustainability reports and impression management: A stakeholder perspective
Diouf, D., & Boiral, O. (2017) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2015-2044 · Cited by 429
Self-citationThe dynamics of standardization: Three perspectives on standards in organization studies
Brunsson, N., Rasche, A., & Seidl, D. (2012) · Organization Studies · doi:10.1177/0170840612450120 · Cited by 392
Accounting for the Unaccountable: Biodiversity Reporting and Impression Management
Boiral, O. (2016) · Journal of Business Ethics · doi:10.1007/s10551-014-2497-9 · Cited by 384
Self-citationMichelon, G., Patten, D. M., & Romi, A. M. (2019) · European Accounting Review · doi:10.1080/09638180.2018.1469424 · Cited by 204
Metadata
- Authors
- Boiral, O., & Gendron, Y.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2010-10-15
- Volume
- 20
- Issue
- 5
- Pages
- 331-347
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2053169259
- Cited by
- 254
- References
- 0
- FWCI
- 23.41
- Type
- journal article
- Language
- en
- Open access
- bronze
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- Boiral, O., & Gendron, Y. (2011). Sustainable Development and Certification Practices: Lessons Learned and Prospects. Business Strategy and the Environment. https://doi.org/10.1002/bse.701
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