Post-Enron, there has been a particularly dramatic increase in the production of substantial corporate social responsibility and sustainability reports. Significantly, issues of reputation, risk management and competitive advantage, rather than the discharge of accountability, appear to be the...

Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly...