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Introduction to the SAGE major works in social and environmental accounting

Volume 2: Developing the field
Article titles

1) Method and theory

Gray R.H., R. Kouhy and S. Lavers (1995) "Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure", Accounting, Auditing and Accountability Journal, 8(2), (pp47-77).

Guthrie J. and I Abeysekera (2006) "Content analysis of social, environmental reporting: What is new?", Human Resource Costing and Accounting, 10(2), (pp114-126).

Lindblom C.K. (1994) "The implications of organizational legitimacy for corporate social performance and disclosure", Paper presented at the Critical Perspectives on Accounting Conference, New York.

Brown N. and C. Deegan (1998) "The public disclosure of environmental performance information - A dual test of media agenda setting theory and legitimacy theory", Accounting and Business Research, 29(1), Winter, (pp21-42).

2) Field work

Buhr N. (2002) "A structuration view on the initiation of environmental reports", Critical Perspectives on Accounting, 13(1), February, (pp17-38).

Gray R.H., K.J. Bebbington, D. Walters and I. Thomson (1995) "The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organisational change", Critical Perspectives on Accounting, 6(3), (pp211-239).

O'Dwyer B. (2002) "Managerial perceptions of corporate social disclosure: An Irish story", Accounting Auditing and Accountability Journal, 15(3), (pp406-436).

3) Survey

Cowton C.J. (1999) "Playing by the rules: Ethical criteria at an ethical investment fund" Business Ethics: A European Review 8(1) January (pp60-69)

Burritt R. L. (1997) "Corporate environmental performance indicators: Cost allocation – Boon or Bane?" Greener Management International. 17 Spring (pp89-100)

Wilmhurst T.D. and G.Frost (2001) "The role of accounting and the accountant in the environmental management system", Business Strategy and the Environment, 10(3), May/June, (pp135-147).

4) Positivist method and research design

Blacconiere W.G. and Patten D.M. (1994) "Environmental disclosures, regulatory costs, and changes in firm value", Journal of Accounting and Economics, 18(3), (pp357-377).

Chan C.C.C. & M.J.Milne (1999) "Investor reactions to corporate environmental saints and sinners: An experimental analysis" Accounting and Business Research 29(4) (pp265-279)

Roberts R.W. (1992) "Determinants of corporate social responsibility disclosure", Accounting, Organizations and Society, 17(6), (pp595-612).

5) Issues in reporting

Buhr N. and S. Reiter (2006) "Ideology, the environment and One World View: A discourse analysis of Noranda's environmental and sustainable development reports", in Advances in Environmental Accounting and Management, (Eds. M. Freedman and B. Jaggi), 3, 2006 (pp1-48).

Gray R.H. (2006) "Does sustainability reporting improve corporate behaviour? Wrong question? Right time?", Accounting and Business Research (International Policy Forum), (pp65-88).

Adams C. and G. Harte (1999) Towards corporate accountability for equal opportunities performance (extract) (London: The Association of Chartered Certified Accountants).