Green accounting: Reflections from a CSR and environmental disclosure perspective

Charles H. Cho and Dennis M. Patten

CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, vol. 24, issue 6, 443-447

Abstract: In this commentary, we reflect on Thornton's (2013) extension to his original CA Magazine article on environmental accounting (Thornton, 1993) as well as the original contribution. Given our background in social and environmental disclosure research, we question Thornton's narrow focus on environmental accounting as it relates to the debits and credits of financial reporting, and we attempt to illustrate the problems that voluntary environmental disclosure creates with respect to reduced incentives for companies to improve environmental performance. We conclude by identifying our concerns with the future of environmental accounting given the recent ‘rediscovery’ of the topic by mainstream accounting researchers.

Keywords: Environnemental; Social; Développement durable; Ambiental; Social; Sostenibilidad; Environmental; Social; Sustainability (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (23)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:24:y:2013:i:6:p:443-447

DOI: 10.1016/j.cpa.2013.04.003

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