The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The new social audits: accountability, managerial capture or the agenda of social champions?
Abstract
Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business thinking its advocates risk compromising the democratic ideals of the founding fathers of the movement. A particular concern raised is that without real change in corporate governance structures, social audit could become monopolized by consultants and/or corporate management and hence amount to little more than a skilfully controlled public relations exercise.
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Citations
Cites
Partnerships from cannibals with forks: The triple bottom line of 21st‐century business
Elkington, J. (1998) · Environmental Quality Management · doi:10.1002/tqem.3310080106 · Cited by 5,341 · cited 3×
“The rapid about-face on the part of US corporations towards green issues following the change in the political climate in the mid-1990s (Elkington, 1998) certainly gives little ground for optimism here.”
Background
Cited by
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Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Corporate social reporting and stakeholder accountability: The missing link
Cooper, S. M., & Owen, D. L. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.02.001 · Cited by 683
Self-citationThe 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
Casey, R. J., & Grenier, J. H. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50736 · Cited by 421
Rahman Belal, A., & Owen, D. L. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748599 · Cited by 320
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Corporate disclosure of environmental capital expenditures: A test of alternative theories
Cho, C. H., Freedman, M., & Patten, D. M. (2012) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571211209617 · Cited by 251
Corporate social responsibility assurance and reporting quality: Evidence from restatements
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2018.02.001 · Cited by 211
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Mandatory corporate social responsibility assurance practices: The case of King III in South Africa
Ackers, B., & Eccles, N. S. (2015) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-12-2013-1554 · Cited by 181
Buhmann, A., Paßmann, J., & Fieseler, C. (2020) · Journal of Business Ethics · doi:10.1007/s10551-019-04226-4 · Cited by 167
Improving how sustainability reports drive change: A critical discourse analysis
Higgins, C., & Coffey, B. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.01.101 · Cited by 155
Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh
Belal, A. R., & Roberts, R. W. (2010) · Journal of Business Ethics · doi:10.1007/s10551-010-0511-4 · Cited by 115
Baier, C., Göttsche, M., Hellmann, A., & Schiemann, F. (2022) · Journal of Business Ethics · doi:10.1007/s10551-020-04719-7 · Cited by 61
Giannoumis, G. A. (2015) · First Monday · doi:10.5210/fm.v20i9.6167 · Cited by 6
Metadata
- Authors
- Owen, D. L., Swift, T. A., Humphrey, C., & Bowerman, M.
- Venue
- European Accounting Review
- Publisher
- Informa UK Limited
- Published
- 2000-05
- Volume
- 9
- Issue
- 1
- Pages
- 81-98
- ISSN
- 0963-8180 (ISSN-L)
- 1468-4497
- OpenAlex
- W2115468243
- Cited by
- 518
- References
- 1
- FWCI
- 33.04
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
