The current model of corporate governance needs reform. There is mounting evidence that the practices of shareholder primacy drive company directors and executives to adopt the same short time horizon as financial markets. Pressure to meet the demands of the financial markets drives stock...

Purpose – The objective of this essay is to examine the extent to which social, environmental and sustainability accounting and reporting (SEA) can or should contribute to shareholder value and, correspondingly, to consider the challenge that SEA can offer to the conventional views of...

Purpose – In responding to prior critiques, the paper seeks to re‐examine social accounting as a problem focused, multi‐disciplinary field and explores some of the possible directions the emerging field might take. Design/methodology/approach – The approach taken is a discursive,...