Rob Gray, Social and Environmental Accounting and Organisational Change

Richard Laughlin

Social and Environmental Accountability Journal, 2014, vol. 34, issue 2, 81-86

Abstract: This paper comes from comments made at an event at the 2013 CSEAR Summer School to celebrate the considerable and ongoing contributions of Professor Rob Gray to the development of Social and Environmental Accounting (SEA). It concentrates on Rob Gray's contributions to the pressing agenda for far-reaching organisational change to reverse the considerable range of social and environmental problems that exist in our societies, to the nature and role of SEA in this change agenda and in changing the nature of financial reporting and regulation more generally. The paper also explores some of Rob Gray's ongoing concerns that this much needed organisational change is partial at best and that SEA, as currently articulated, is not providing the vehicle for enabling the levels of change that are required.

Date: 2014
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DOI: 10.1080/0969160X.2014.938471

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