Patten, Dennis M. - In: FINANCIAL REPORTING 2013/2 (2013) 2, pp. 9-26
In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ‘third wave’ of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I...