Corporate Responsibility, Accounting and Accountants

Carol A. Tilt
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Carol A. Tilt: Flinders Business School, Flinders University

Chapter Chapter 1 in Professionals' Perspectives of Corporate Social Responsibility, 2009, pp 11-32 from Springer

Abstract: Abstract Accountants have an important contribution to make to the debate surrounding Corporate Social Responsibility (CSR). While traditionally it has been financial accountability that is the remit of accountants, for many years now, accounting academics have been at the forefront of research and theory on social and environmental accounting and, more recently, practitioners, professional associations and others have taken an interest in the topic. This chapter demonstrates that accountants’ interest in CSR is much more wide ranging than simply an interest in the financial impacts on society. Some writers envision a role for accountants in improving social justice and contributing to social and environmental benefits on a global level. The chapter concentrates initially on research about how firms report on social and environmental issues. It then provides a review of some of the research undertaken on the extent of that reporting and on accountants’ perspectives on CSR and sustainability more generally. Finally, it outlines the involvement of the profession of accounting in adoption and promotion of corporate social and environmental responsibility.

Keywords: Corporate Social Responsibility; Stakeholder Theory; Corporate Social Responsibility Activity; Corporate Responsibility; Mining Company (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-02630-0_2

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DOI: 10.1007/978-3-642-02630-0_2

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