Crisis Narratives and the Abandonment of CSR during the Financial Crisis: Notes from Systems Integrated

Ken Weir

Social and Environmental Accountability Journal, 2016, vol. 36, issue 3, 188-202

Abstract: Studies of environmental accounting systems within organisations have highlighted significant benefits to the commercial organisation arising upon adoption, insisting that economic and commercial benefits, whilst sometimes being unexpected, are an important driver in adopting such systems. But studies rarely elucidate instances where these apparent benefits are lost. This paper presents the case of Systems Integrated (SI), and provides an analysis of SI’s environmental accounting and reporting systems during the financial crisis in order to elaborate one such case of the abandonment of environmental accounting systems. The case demonstrates that the dogged pursuit of an organisational value creation strategy led to environmental accounting practices being perceived as both a means of reporting social and environmental performance and as a source of potential value creation. However, by the financial crisis, a purely value creation rationale pervaded leading to the eventual abandonment of SI’s environmental accounting system.

Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/0969160X.2016.1246375 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:seaccj:v:36:y:2016:i:3:p:188-202

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAJ20

DOI: 10.1080/0969160X.2016.1246375

Access Statistics for this article

Social and Environmental Accountability Journal is currently edited by Jeffrey Unerman, John Ferguson and Jan Bebbington

More articles in Social and Environmental Accountability Journal from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().