Green accounting and green eyeshades twenty years later

Daniel B. Thornton

CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, vol. 24, issue 6, 438-442

Abstract: This article proposes a way of accounting for firms’ social responsibilities as constructive obligations under the doctrine of promissory estoppel, thereby exposing certain limitations of financial accounting, given its current conceptual framework.

Keywords: Environmental; Public interest; Social; Sustainability; Environnemental; Intérêt public; Social; Développement durable; Ambiental; Interés Público; Social; Sostenibilidad (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (20)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:24:y:2013:i:6:p:438-442

DOI: 10.1016/j.cpa.2013.02.004

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