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Corporate Responsibility, Accounting and Accountants

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Professionals' Perspectives of Corporate Social Responsibility

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.

In terms of power and influence you can forget about the church, forget politics. There is no more powerful institution in society than business… The business of business should not be about money, it should be about responsibility. It should be about public good, not private greed

Anita Roddick, Business as Unusual (2000)

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Notes

  1. 1.

    http://www.globalreporting.org

  2. 2.

    http://www.woopidoo.com/business_quotes/authors/jim-collins/index.htm

  3. 3.

    CPA Australia website: https://http://www.cpaaustralia.com.au/cps/rde/xchg/SID-3F57FECA-8B03C462/cpa/hs.xsl/14131_8141_ENA_HTML.htm

  4. 4.

    http://www.icaew.com/index.cfm?route=127637

  5. 5.

    http://www.accaglobal.com/uk/publicinterest/sustainability

  6. 6.

    http://www.kpmg.com/nr/exeres/1a058b00-3ac6-49cb-bb29-9419d390f657.htm

  7. 7.

    http://www.ey.com/global/Content.nsf/Australia/AABS_-_Sustainable_Development

  8. 8.

    http://www.pwc.com/extweb/challenges.nsf/docid/58e92287890b5314852570980064acc2

  9. 9.

    http://www.corporateregister.com

  10. 10.

    http://www.irca.org/certification/certification_11.html

  11. 11.

    http://www.greenhouse.gov.au/challenge/index.html

  12. 12.

    http://www.woopidoo.com/business_quotes/authors/ken-blanchard-quotes.htm

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Authors and Affiliations

  1. Flinders Business School, Flinders University, Adelaide, Australia

    Carol A. Tilt

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  1. Carol A. Tilt
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  1. London Metropolitan Business School, London Metropolitan University, Moorgate 84, London, EC2M 6SQ, United Kingdom

    Samuel O. Idowu

  2. Wissenschaften Hamburg, Hochschule für Angewandte, Lohbruegger Kirchstr. 65, Hamburg, 21033, Germany

    Walter Leal Filho

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Tilt, C.A. (2009). Corporate Responsibility, Accounting and Accountants. In: Idowu, S., Leal Filho, W. (eds) Professionals' Perspectives of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-02630-0_2

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