메뉴 건너뛰기




Volumn 26, Issue 7, 2013, Pages 1036-1071

Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

Author keywords

Assurance; Counter accounting; Energy industry; GRI; Mining industry; Simulacra; Spectacle; Sustainability reporting; Sustainable development; Transparency

Indexed keywords


EID: 84884507060     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/AAAJ-04-2012-00998     Document Type: Article
Times cited : (507)

References (83)
  • 1
    • 84986116800 scopus 로고    scopus 로고
    • The ethical, social and environmental reporting performance portrayal gap
    • Adams, C.A. (2004), “The ethical, social and environmental reporting performance portrayal gap”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 5, pp. 731-757.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.5 , pp. 731-757
    • Adams, C.A.1
  • 2
    • 84884504016 scopus 로고    scopus 로고
    • ASA adjudication on Shell International
    • available at:
    • Advertising Standards Authority (2008), “ASA adjudication on Shell International”, available at: www.asa.org.uk/ASA-action/Adjudications/2008/8/Shell-International-Ltd/TF_ADJ_44828.aspx.
    • (2008)
  • 5
    • 77955771558 scopus 로고    scopus 로고
    • Nigeria: petroleum, pollution and poverty in the Niger delta
    • available at:
    • Amnesty International (2009), “Nigeria: petroleum, pollution and poverty in the Niger delta”, available at: http://amnesty.org/en/library/asset/AFR44/017/2009/en/e2415061-da5c-44f8-a73c-a7a4766ee21d/afr440172009en.pdf.
    • (2009)
  • 6
    • 84986147599 scopus 로고    scopus 로고
    • Alaska's Red Dog Mine: a model of responsible development
    • p. -, available at:
    • (The) Artic Sounder (2008), “Alaska's Red Dog Mine: a model of responsible development”, The Artic Sounder, Vol. 22 No. 23, p. -, available at: http://allisonwarden.files.wordpress.com/2008/09/as_05-22-08.pdf.
    • (2008) The Artic Sounder , vol.22 , Issue.23
  • 7
    • 84884515170 scopus 로고    scopus 로고
    • Anticompetitive market sharing in the supply of kerosene to Air France on the Reunion Island
    • available at:
    • Autorité de la Concurrence (2008), “Anticompetitive market sharing in the supply of kerosene to Air France on the Reunion Island”, available at: www.autoritedelaconcurrence.fr/user/standard.php?id_rub=256&id_article=1002.
    • (2008)
  • 9
    • 26344447415 scopus 로고
    • The precession of simulacra
    • in Wallis, B. (Ed.), David R. Godine, Boston, MA
    • Baudrillard, J. (1984), “The precession of simulacra”, in Wallis, B. (Ed.), Art After Modernism: Rethinking Representations, David R. Godine, Boston, MA, pp. 253-282.
    • (1984) Art After Modernism: Rethinking Representations , pp. 253-282
    • Baudrillard, J.1
  • 10
    • 0004015736 scopus 로고
    • in Poster, M. (Ed.), Polity Press, Cambridge, MA.
    • Baudrillard, J. (1988) in Poster, M. (Ed.), Selected Writings, Polity Press, Cambridge, MA.
    • (1988) Selected Writings
    • Baudrillard, J.1
  • 11
    • 84911133945 scopus 로고    scopus 로고
    • Postscript and conclusions
    • in Unerman, J., Bebbington, J and O'Dwyer, B. (Eds) Routledge, New York, NY
    • Bebbington, J., O'Dwyer, B. and Unerman, J. (2007), “Postscript and conclusions”, in Unerman, J., Bebbington, J and O'Dwyer, B. (Eds), Sustainability, Accounting and Accountability, Routledge, New York, NY, pp. 345-349.
    • (2007) Sustainability, Accounting and Accountability , pp. 345-349
    • Bebbington, J.1    O'Dwyer, B.2    Unerman, J.3
  • 12
    • 0043183592 scopus 로고    scopus 로고
    • Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective
    • Bewley, K. and Li, Y. (2000), “Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective”, Advances in Environmental Accounting and Management, p., pp. 201-226.
    • (2000) Advances in Environmental Accounting and Management, p. , pp. 201-226
    • Bewley, K.1    Li, Y.2
  • 13
    • 79959556143 scopus 로고    scopus 로고
    • Sustainable development and certification practices: lessons learned and prospects
    • Boiral, O. and Gendron, Y. (2011), “Sustainable development and certification practices: lessons learned and prospects”, Business Strategy and the Environment, Vol. 20 No. 5, pp. 331-347.
    • (2011) Business Strategy and the Environment , vol.20 , Issue.5 , pp. 331-347
    • Boiral, O.1    Gendron, Y.2
  • 14
    • 3042533242 scopus 로고    scopus 로고
    • Enron spectacles: a critical dramaturgical analysis
    • Boje, D.M., Rosile, G.A., Durant, R.A. and Luhman, J.T. (2004), “Enron spectacles: a critical dramaturgical analysis”, Organization Studies, Vol. 25 No. 5, pp. 751-774.
    • (2004) Organization Studies , vol.25 , Issue.5 , pp. 751-774
    • Boje, D.M.1    Rosile, G.A.2    Durant, R.A.3    Luhman, J.T.4
  • 15
    • 59949088821 scopus 로고    scopus 로고
    • Building institutions based on information disclosure: lessons from GRI's sustainability reporting
    • Brown, H.S., de Jong, M. and Levy, D.L. (2009), “Building institutions based on information disclosure: lessons from GRI's sustainability reporting”, Journal of Cleaner Production, Vol. 17 No. 6, pp. 571-580.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 571-580
    • Brown, H.S.1    de Jong, M.2    Levy, D.L.3
  • 16
    • 70349621349 scopus 로고    scopus 로고
    • Face work in annual reports: a study of the management of encounter through annual reports, informed by Levinas and Bauman
    • Campbell, D., McPhail, K. and Slack, R. (2009), “Face work in annual reports: a study of the management of encounter through annual reports, informed by Levinas and Bauman”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 6, pp. 907-932.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.6 , pp. 907-932
    • Campbell, D.1    McPhail, K.2    Slack, R.3
  • 17
    • 70349237681 scopus 로고    scopus 로고
    • Path dependence and path creation: framing the non-financial information market for a sustainable trajectory
    • Caron, M.A. and Turcotte, M.F. (2009), “Path dependence and path creation: framing the non-financial information market for a sustainable trajectory”, Accounting, Auditing and Accountability Journal, Vol. 22 No. 2, pp. 272-297.
    • (2009) Accounting, Auditing and Accountability Journal , vol.22 , Issue.2 , pp. 272-297
    • Caron, M.A.1    Turcotte, M.F.2
  • 18
    • 34547731835 scopus 로고    scopus 로고
    • The role of environmental disclosures as tools of legitimacy: a research note
    • Cho, C.H. and Patten, D.M. (2007), “The role of environmental disclosures as tools of legitimacy: a research note”, Accounting, Organizations and Society, Vol. 32 Nos 7-8, pp. 639-647.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.7-8 , pp. 639-647
    • Cho, C.H.1    Patten, D.M.2
  • 19
    • 84858809804 scopus 로고    scopus 로고
    • Corporate disclosure of environmental capital expenditures: a test of alternative theories
    • Cho, C.H., Freedman, M. and Patten, D.M. (2012), “Corporate disclosure of environmental capital expenditures: a test of alternative theories”, Accounting, Auditing & Accountability Journal, Vol. 25 No. 3, pp. 486-507.
    • (2012) Accounting, Auditing & Accountability Journal , vol.25 , Issue.3 , pp. 486-507
    • Cho, C.H.1    Freedman, M.2    Patten, D.M.3
  • 20
    • 77952958819 scopus 로고    scopus 로고
    • The language of U.S. corporate environmental disclosure
    • Cho, C.H., Roberts, R.W. and Patten, D.M. (2010), “The language of U.S. corporate environmental disclosure”, Accounting, Organizations and Society., Vol. 35 No. 4, pp. 431-443.
    • (2010) Accounting, Organizations and Society. , vol.35 , Issue.4 , pp. 431-443
    • Cho, C.H.1    Roberts, R.W.2    Patten, D.M.3
  • 21
    • 84990338792 scopus 로고    scopus 로고
    • Management fashion as image-spectacle: the production of best-selling management books
    • Clark, T. and Greatbatch, D. (2004), “Management fashion as image-spectacle: the production of best-selling management books”, Management Communication Quarterly, Vol. 17 No. 3, pp. 396-424.
    • (2004) Management Communication Quarterly , vol.17 , Issue.3 , pp. 396-424
    • Clark, T.1    Greatbatch, D.2
  • 22
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson, P., Li, Y., Richardson, G. and Vasvari, F. (2008), “Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis”, Accounting, Organizations and Society, Vol. 33 Nos 4-5, pp. 303-327.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 23
    • 0346671049 scopus 로고    scopus 로고
    • Transparency and assurance: minding the credibility gap
    • Dando, N. and Swift, T. (2003), “Transparency and assurance: minding the credibility gap”, J. of Business Ethics, Vol. 44 Nos 2-3, pp. 195-200.
    • (2003) J. of Business Ethics , vol.44 , Issue.2-3 , pp. 195-200
    • Dando, N.1    Swift, T.2
  • 26
    • 84986173321 scopus 로고    scopus 로고
    • The legitimizing effect of social and environmental disclosures: a theoretical foundation
    • Deegan, C. (2002), “The legitimizing effect of social and environmental disclosures: a theoretical foundation”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 282-311
    • Deegan, C.1
  • 27
    • 33645817749 scopus 로고    scopus 로고
    • An investigation of TBL report assurance statements: UK and European evidence
    • Deegan, C., Cooper, B.J. and Shelly, M. (2006), “An investigation of TBL report assurance statements: UK and European evidence”, Managerial Auditing Journal, Vol. 21 No. 4, pp. 329-371.
    • (2006) Managerial Auditing Journal , vol.21 , Issue.4 , pp. 329-371
    • Deegan, C.1    Cooper, B.J.2    Shelly, M.3
  • 28
    • 67650445172 scopus 로고    scopus 로고
    • Is the socially responsible corporation a myth? The good, the bad, and the ugly of corporate social responsibility
    • Devinney, T.M. (2009), “Is the socially responsible corporation a myth? The good, the bad, and the ugly of corporate social responsibility”, Academy of Management Perspectives, Vol. 23 No. 2, pp. 44-56.
    • (2009) Academy of Management Perspectives , vol.23 , Issue.2 , pp. 44-56
    • Devinney, T.M.1
  • 29
    • 84911130759 scopus 로고    scopus 로고
    • Developing silent and shadow accounts
    • in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds) Routledge, New York, NY
    • Dey, C. (2007), “Developing silent and shadow accounts”, in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds), Sustainability, Accounting and Accountability, Routledge, New York, NY, pp. 307-326.
    • (2007) Sustainability, Accounting and Accountability , pp. 307-326
    • Dey, C.1
  • 30
    • 84884524712 scopus 로고    scopus 로고
    • Is Royal Dutch Shell a racist company?
    • available at:
    • Donovan, A. (2007), “Is Royal Dutch Shell a racist company?”, available at: www.huliq.com/44423/royal-dutch-shell-racist-company.
    • (2007)
    • Donovan, A.1
  • 31
    • 62949096203 scopus 로고    scopus 로고
    • Organizational narcissism and virtuous behavior
    • Duchon, D. and Drake, B. (2009), “Organizational narcissism and virtuous behavior”, Journal of Business Ethics, Vol. 85 No. 3, pp. 301-308.
    • (2009) Journal of Business Ethics , vol.85 , Issue.3 , pp. 301-308
    • Duchon, D.1    Drake, B.2
  • 32
    • 84884517242 scopus 로고    scopus 로고
    • Antitrust: commission initiates proceedings against RWE Group concerning suspected foreclosure of German gas supply markets
    • available at:
    • Europa (2007), “Antitrust: commission initiates proceedings against RWE Group concerning suspected foreclosure of German gas supply markets”, available at: http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/07/186.
    • (2007)
  • 34
    • 33748978444 scopus 로고    scopus 로고
    • The emancipatory potential of online reporting: the case of counter accounting
    • Gallhofer, S., Haslam, J., Monk, E. and Roberts, C. (2006), “The emancipatory potential of online reporting: the case of counter accounting”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 5, pp. 681-718.
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.5 , pp. 681-718
    • Gallhofer, S.1    Haslam, J.2    Monk, E.3    Roberts, C.4
  • 35
    • 54249144547 scopus 로고    scopus 로고
    • Opportunities and problems of standardized ethics initiatives – a stakeholder theory perspective
    • Gilbert, D.U. and Rasche, A. (2007), “Opportunities and problems of standardized ethics initiatives – a stakeholder theory perspective”, Journal of Business Ethics, Vol. 82 No. 3, pp. 755-773.
    • (2007) Journal of Business Ethics , vol.82 , Issue.3 , pp. 755-773
    • Gilbert, D.U.1    Rasche, A.2
  • 36
    • 8844250817 scopus 로고    scopus 로고
    • Strategy as simulacra? A reflective look at the discipline and practice of strategy
    • Grandy, G. and Mills, A.J. (2004), “Strategy as simulacra? A reflective look at the discipline and practice of strategy”, Journal of Management Studies, Vol. 41 No. 7, pp. 1153-1170.
    • (2004) Journal of Management Studies , vol.41 , Issue.7 , pp. 1153-1170
    • Grandy, G.1    Mills, A.J.2
  • 37
    • 38249013070 scopus 로고
    • Accounting and environmentalism: an exploration of the challenge of gently accounting
    • Gray, R. (1992), “Accounting and environmentalism: an exploration of the challenge of gently accounting”, Accounting, Organizations and Society, Vol. 17 No. 5, pp. 399-425.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 399-425
    • Gray, R.1
  • 38
    • 33750708287 scopus 로고    scopus 로고
    • Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?
    • Gray, R. (2006), “Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?”, Accounting, Auditing and Accountability Journal, Vol. 19 No. 6, pp. 793-819.
    • (2006) Accounting, Auditing and Accountability Journal , vol.19 , Issue.6 , pp. 793-819
    • Gray, R.1
  • 39
    • 76049123405 scopus 로고    scopus 로고
    • Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet
    • Gray, R. (2010), “Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet”, Accounting, Organizations and Society, Vol. 35 No. 1, pp. 47-62.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 47-62
    • Gray, R.1
  • 41
    • 34548390204 scopus 로고    scopus 로고
    • What is shown, what is hidden: compulsory disclosure as a spectacle
    • Gumb, B. (2007), “What is shown, what is hidden: compulsory disclosure as a spectacle”, Critical Perspectives on Accounting, Vol. 18 No. 7, pp. 807-828.
    • (2007) Critical Perspectives on Accounting , vol.18 , Issue.7 , pp. 807-828
    • Gumb, B.1
  • 42
    • 38949102956 scopus 로고    scopus 로고
    • Environmental corporate social responsibility of firms in the mining and oil and gas industries: current status quo of reporting following GRI guidelines
    • Günther, E., Hoppe, H. and Poser, C. (2007), “Environmental corporate social responsibility of firms in the mining and oil and gas industries: current status quo of reporting following GRI guidelines”, Greener Management International, Vol. 53, pp. 7-25.
    • (2007) Greener Management International , vol.53 , pp. 7-25
    • Günther, E.1    Hoppe, H.2    Poser, C.3
  • 43
    • 0034259365 scopus 로고    scopus 로고
    • Corporate communication and impression management: new perspectives why companies engage in corporate social reporting
    • Hooghiemstra, R. (2000), “Corporate communication and impression management: new perspectives why companies engage in corporate social reporting”, J. of Business Ethics, Vol. 27 Nos 1/2, pp. 55-68.
    • (2000) J. of Business Ethics , vol.27 , Issue.1-2 , pp. 55-68
    • Hooghiemstra, R.1
  • 44
    • 27844518793 scopus 로고    scopus 로고
    • Three approaches to qualitative content analysis
    • Hsieh, H.-F. and Shannon, S. (2005), “Three approaches to qualitative content analysis”, Qualitative Health Research, Vol. 15 No. 9, pp. 1277-1288.
    • (2005) Qualitative Health Research , vol.15 , Issue.9 , pp. 1277-1288
    • Hsieh, H.-F.1    Shannon, S.2
  • 45
    • 21244505506 scopus 로고    scopus 로고
    • Measuring corporate social performance in France?: a critical and empirical analysis of ARESE data
    • Igalens, J. and Gond, J.-P. (2005), “Measuring corporate social performance in France?: a critical and empirical analysis of ARESE data”, Journal of Business Ethics, Vol. 56 No. 2, pp. 131-148.
    • (2005) Journal of Business Ethics , vol.56 , Issue.2 , pp. 131-148
    • Igalens, J.1    Gond, J.-P.2
  • 46
    • 4444355565 scopus 로고    scopus 로고
    • AccountAbility, London.
    • ISEA (Institute of Social and Ethical Accountability) (2003), AA1000 Assurance Standard, AccountAbility, London.
    • (2003) AA1000 Assurance Standard
  • 47
    • 31844444607 scopus 로고    scopus 로고
    • The use of qualitative content analysis in case study research
    • available at:
    • Kohlbacher, F. (2005), “The use of qualitative content analysis in case study research”, Forum: Qualitative Social Research, Vol. 7, available at: www.qualitative-research.net/index.php/fqs/article/view/75.
    • (2005) Forum: Qualitative Social Research , vol.7
    • Kohlbacher, F.1
  • 49
  • 50
    • 0346494324 scopus 로고    scopus 로고
    • Social accountability and corporate greenwashing
    • Laufer, W.S. (2003), “Social accountability and corporate greenwashing”, Journal of Business Ethics, Vol. 43 No. 3, pp. 253-261.
    • (2003) Journal of Business Ethics , vol.43 , Issue.3 , pp. 253-261
    • Laufer, W.S.1
  • 51
    • 0038842305 scopus 로고    scopus 로고
    • Transparent and caring organizations? A study of sustainability reports by the Body Shop and Royal Dutch Shell
    • Livesey, S.M. and Kearins, K. (2002), “Transparent and caring organizations? A study of sustainability reports by the Body Shop and Royal Dutch Shell”, Organization and Environment, Vol. 15 No. 3, pp. 233-258.
    • (2002) Organization and Environment , vol.15 , Issue.3 , pp. 233-258
    • Livesey, S.M.1    Kearins, K.2
  • 52
  • 53
    • 67349243005 scopus 로고    scopus 로고
    • Assurance services for sustainability reports: standards and empirical evidence
    • Manetti, G. and Becatti, L. (2009), “Assurance services for sustainability reports: standards and empirical evidence”, Journal of Business Ethics, Vol. 87 No. 1, pp. 289-298.
    • (2009) Journal of Business Ethics , vol.87 , Issue.1 , pp. 289-298
    • Manetti, G.1    Becatti, L.2
  • 54
    • 67349251517 scopus 로고    scopus 로고
    • Black and white transparency: contradictions of a moral metaphor
    • Menéndez-Viso, A. (2009), “Black and white transparency: contradictions of a moral metaphor”, Ethics and Information Technology, Vol. 11 No. 2, pp. 155-162.
    • (2009) Ethics and Information Technology , vol.11 , Issue.2 , pp. 155-162
    • Menéndez-Viso, A.1
  • 55
    • 33746331348 scopus 로고    scopus 로고
    • Creating adventures in wonderland: the journey metaphor and environmental sustainability
    • Milne, M.J., Kearins, K. and Walton, S. (2006), “Creating adventures in wonderland: the journey metaphor and environmental sustainability”, Organization, Vol. 13 No. 6, pp. 801-839.
    • (2006) Organization , vol.13 , Issue.6 , pp. 801-839
    • Milne, M.J.1    Kearins, K.2    Walton, S.3
  • 56
    • 33747597798 scopus 로고    scopus 로고
    • GRI and the camouflaging of corporate unsustainability
    • Moneva, J.M., Archel, P. and Correa, C. (2006), “GRI and the camouflaging of corporate unsustainability”, Accounting Forum, Vol. 30 No. 2, pp. 121-137.
    • (2006) Accounting Forum , vol.30 , Issue.2 , pp. 121-137
    • Moneva, J.M.1    Archel, P.2    Correa, C.3
  • 57
    • 35748968695 scopus 로고    scopus 로고
    • Stakeholder democracy: challenges and contributions from social accounting
    • O'Dwyer, B. (2005), “Stakeholder democracy: challenges and contributions from social accounting”, Business Ethics: A European Review, Vol. 14 No. 1, pp. 28-41.
    • (2005) Business Ethics: A European Review , vol.14 , Issue.1 , pp. 28-41
    • O'Dwyer, B.1
  • 58
    • 84986158931 scopus 로고    scopus 로고
    • Colombian communities vs BHP Billiton
    • available at:
    • OECD Watch (2007), “Colombian communities vs BHP Billiton”, available at: http://oecdwatch.org/cases/Case_121.
    • (2007)
  • 59
    • 38949164384 scopus 로고    scopus 로고
    • Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research
    • Owen, D. (2008), “Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research”, Accounting, Auditing & Accountability Journal, Vol. 21 No. 2, pp. 240-267.
    • (2008) Accounting, Auditing & Accountability Journal , vol.21 , Issue.2 , pp. 240-267
    • Owen, D.1
  • 60
    • 20444398829 scopus 로고    scopus 로고
    • Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation
    • Owen, D. and O'Dwyer, B. (2005), “Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation”, The British Accounting Review, Vol. 37 No. 2, pp. 205-229.
    • (2005) The British Accounting Review , vol.37 , Issue.2 , pp. 205-229
    • Owen, D.1    O'Dwyer, B.2
  • 61
    • 0142069333 scopus 로고    scopus 로고
    • The new social audits: Accountability, managerial capture or the agenda of social champions?
    • Owen, D., Swift, T., Humphrey, C. and Bowerman, M. (2000), “The new social audits: Accountability, managerial capture or the agenda of social champions?”, European Accounting Rev., Vol. 9 No. 1, pp. 81-98.
    • (2000) European Accounting Rev. , vol.9 , Issue.1 , pp. 81-98
    • Owen, D.1    Swift, T.2    Humphrey, C.3    Bowerman, M.4
  • 62
    • 84884509742 scopus 로고    scopus 로고
    • Oxfam calls on Newmont Mining Company to publicly renounce human rights abuses at Peruvian gold mine
    • available at:
    • Oxfam America (2007), “Oxfam calls on Newmont Mining Company to publicly renounce human rights abuses at Peruvian gold mine”, available at: www.oxfamamerica.org/.
    • (2007)
  • 63
    • 33748952509 scopus 로고    scopus 로고
    • And they all lived happily ever after? Exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes
    • Paisey, C. and Paisey, N.J. (2006), “And they all lived happily ever after? Exploring the possibilities of mobilising the internet to promote a more enabling accounting for occupational pension schemes”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 5, pp. 719-758.
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.5 , pp. 719-758
    • Paisey, C.1    Paisey, N.J.2
  • 64
    • 0037644841 scopus 로고    scopus 로고
    • Environmental and social disclosure and data richness in the mining industry
    • Peck, P. and Sinding, K. (2003), “Environmental and social disclosure and data richness in the mining industry”, Business Strategy and the Environment, Vol. 12 No. 3, pp. 131-146.
    • (2003) Business Strategy and the Environment , vol.12 , Issue.3 , pp. 131-146
    • Peck, P.1    Sinding, K.2
  • 66
    • 0034179507 scopus 로고    scopus 로고
    • Constructing the global corporation and corporate constructions of the global: a picture essay
    • Preston, A. and Young, J. (2000), “Constructing the global corporation and corporate constructions of the global: a picture essay”, Accounting, Organizations and Society, Vol. 25, pp. 427-449.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 427-449
    • Preston, A.1    Young, J.2
  • 68
    • 28844492651 scopus 로고    scopus 로고
    • When are corporate environmental policies a form of greenwashing?
    • Ramus, C. and Montiel, I. (2005), “When are corporate environmental policies a form of greenwashing?”, Business and Society, Vol. 44 No. 4, pp. 377-414.
    • (2005) Business and Society , vol.44 , Issue.4 , pp. 377-414
    • Ramus, C.1    Montiel, I.2
  • 69
    • 69249231005 scopus 로고    scopus 로고
    • No one is perfect: the limits of transparency and an ethic for ‘intelligent’ accountability
    • Roberts, J. (2009), “No one is perfect: the limits of transparency and an ethic for ‘intelligent’ accountability”, Accounting, Organisations and Society, Vol. 34, pp. 957-970.
    • (2009) Accounting, Organisations and Society , vol.34 , pp. 957-970
    • Roberts, J.1
  • 70
    • 84884511266 scopus 로고    scopus 로고
    • Critical leadership for education in a postmodern world?: emancipation, resistance and communal action
    • Ryan, J. (2006), “Critical leadership for education in a postmodern world?: emancipation, resistance and communal action”, International Journal of Leadership in Education?: Theory and Practice, Vol. 1 No. 3, pp. 37-41.
    • (2006) International Journal of Leadership in Education?: Theory and Practice , vol.1 , Issue.3 , pp. 37-41
    • Ryan, J.1
  • 71
    • 84884518788 scopus 로고    scopus 로고
    • Human cost of Colombian coal revealed
    • available at:
    • Science News (2007), “Human cost of Colombian coal revealed”, available at: www.sciencedaily.com/releases/2007/10/071012100630.htm.
    • (2007)
  • 72
    • 33748952673 scopus 로고    scopus 로고
    • The internet and possibilities for counter accounts: some reflections
    • Sikka, P. (2006), “The internet and possibilities for counter accounts: some reflections”, Accounting, Auditing & Accountability Journal, Vol. 19 No. 5, pp. 759-769.
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.5 , pp. 759-769
    • Sikka, P.1
  • 73
    • 84884526328 scopus 로고    scopus 로고
    • Red Dog top toxic polluter
    • available at:
    • Siku News (2007), “Red Dog top toxic polluter”, available at: www.sikunews.com/News/Alaska/Red-Dog-top-toxic-polluter-2823.
    • (2007)
  • 74
    • 0037347122 scopus 로고    scopus 로고
    • Business conceptions of sustainable development: a perspective from critical theory
    • Springett, D. (2003), “Business conceptions of sustainable development: a perspective from critical theory”, Business Strategy and the Environment, Vol. 12 No. 2, pp. 71-86.
    • (2003) Business Strategy and the Environment , vol.12 , Issue.2 , pp. 71-86
    • Springett, D.1
  • 76
    • 84911166397 scopus 로고    scopus 로고
    • Mapping the terrain of sustainability accounting
    • in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds) Routledge, New York, NY
    • Thomson, I. (2007), “Mapping the terrain of sustainability accounting”, in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds), Sustainability, Accounting and Accountability, Routledge, New York, NY, pp. 9-36.
    • (2007) Sustainability, Accounting and Accountability , pp. 9-36
    • Thomson, I.1
  • 77
    • 79551484869 scopus 로고    scopus 로고
    • Trying to operationalise typologies of the spectacle: a literature review and a case study
    • Uddin, S., Gumb, B. and Kasumba, S. (2011), “Trying to operationalise typologies of the spectacle: a literature review and a case study”, Accounting, Auditing & Accountability Journal, Vol. 24 No. 3, pp. 288-314.
    • (2011) Accounting, Auditing & Accountability Journal , vol.24 , Issue.3 , pp. 288-314
    • Uddin, S.1    Gumb, B.2    Kasumba, S.3
  • 79
    • 55249093458 scopus 로고    scopus 로고
    • Building a new institutional infrastructure for corporate responsibility
    • Waddock, S. (2008), “Building a new institutional infrastructure for corporate responsibility”, Academy of Management Perspectives, Vol. 22 No. 3, pp. 87-108.
    • (2008) Academy of Management Perspectives , vol.22 , Issue.3 , pp. 87-108
    • Waddock, S.1
  • 80
    • 70449426741 scopus 로고    scopus 로고
    • Corporate hypocrisy: overcoming the threat of inconsistent corporate social responsibility perceptions
    • Wagner, T., Lutz, R.J. and Weitz, B.A. (2009), “Corporate hypocrisy: overcoming the threat of inconsistent corporate social responsibility perceptions”, Journal of Marketing, Vol. 73 No. 6, pp. 77-91.
    • (2009) Journal of Marketing , vol.73 , Issue.6 , pp. 77-91
    • Wagner, T.1    Lutz, R.J.2    Weitz, B.A.3
  • 82
    • 3042621719 scopus 로고
    • The evil demon of images and the precession of simulacra
    • in Docherty, T. (Ed.), Columbia University Press, New York, NY
    • Baudrillard, J. (1993), “The evil demon of images and the precession of simulacra”, in Docherty, T. (Ed.), Postmodernism: A Reader, Columbia University Press, New York, NY, pp. 194-199.
    • (1993) Postmodernism: A Reader , pp. 194-199
    • Baudrillard, J.1
  • 83
    • 84871560631 scopus 로고    scopus 로고
    • Impression management in sustainability reports: an empirical investigation of the use of graphs
    • Cho, C.H., Michelon, G. and Patten, D.M. (2012), “Impression management in sustainability reports: an empirical investigation of the use of graphs”, Accounting and the Public Interest, Vol. 12 No. 1, pp. 16-37.
    • (2012) Accounting and the Public Interest , vol.12 , Issue.1 , pp. 16-37
    • Cho, C.H.1    Michelon, G.2    Patten, D.M.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.