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Environmental management decisions in CSR-based accounting research
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-0916-7889
2018 (English)In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966Article in journal (Refereed) Published
Abstract [en]

This commentary presents conceptualisations of corporate social responsibility (CSR) in the realm of environmental accounting. By asking what the main theoretical perspectives are within CSR-based environmental accounting research, and how have these been used, it finds that there have been three clear theoretical waves. These are based on legitimacy, stakeholder and institutional theories, which evidently build upon one another as CSR1 (responsibility), CSR2 (responsiveness) and CSR3 (proactiveness) respectively. Nevertheless, such perspectives are weak as they remain at the strategic level and do not confront the operational levels of management accounting and control. Thus, structuration theory is proposed as the fourth wave of CSR-based research by emphasising that CSR rests neither with the organisations as agents, nor the institutions as social structures, but is the product of both. This informs managers by illustrating that environmental accounting decisions are shaped from not only the external environment, but also from within.

Place, publisher, year, edition, pages
John Wiley & Sons, 2018.
Keywords [en]
CSR; environmental accounting; stakeholder engagement; sustainability; theoretical development
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-66632DOI: 10.1002/csr.1632ISI: 000450326900015Scopus ID: 2-s2.0-85050360557OAI: oai:DiVA.org:oru-66632DiVA, id: diva2:1198650
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1Available from: 2018-04-18 Created: 2018-04-18 Last updated: 2018-12-05Bibliographically approved

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Johnstone, Leanne

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  • apa
  • harvard1
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  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
  • text
  • asciidoc
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