Auditing for the environment

This article traces the evolution of corporate social responsibility (CSR) from the 1960s to the present. The authors show how public and political concerns for the environment raised the profile of CSR but how corporations’ control over their environmental disclosure and the lack of an agreed international reporting system for accounts can lead to what they describe as a “greenwashing” effect.

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Year of publication:	2003
Authors:	Watson, Michael ; MacKay, Joyce
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 18.2003, 8, p. 625-630
Publisher:	MCB UP Ltd
Subject:	Environmental testing \| Environmental politics \| Accounting standards \| Environmental management

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Type of publication:	Article
Type of publication (narrower categories):	review
Language:	English
Other identifiers:	10.1108/02686900310495115 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014928822