Social and environmental accountability in developing countries

Belal, Ataur (2015). Social and environmental accountability in developing countries. IN: Development-oriented corporate social responsibility. Jamali, Dima; Karam, Charlotte and Blowfield, Michael (eds) Sheffield (UK): Greenleaf.

Abstract

The principal aim of this chapter is to undertake a critical review of the social and environmental accountability of global business activities in developing countries. While global business activities have contributed to the economic development of developing countries they have many adverse social and environmental consequences which are often under-studied. I explore the role of accounting in making those consequences visible. The chapter, however, concludes that while social and environmental accounting has the potential to raise the visibility of social and environmental impacts of corporate activities it often fails to do so particularly under the current voluntary disclosure regime where corporations can choose what to report and how to report. This is even more pronounced in the developing countries because of their vulnerabilities arising from various social and environmental problems. The chapter argues for a case of ‘surrogate accountability’ as an alternative to the current corporate driven form of accountability.

Divisions: Aston Business School > Accounting
Aston Business School > Economics, Finance & Entrepreneurship
Aston Business School
Uncontrolled Keywords: CSR,social accountability,environmental accountability,surrogate accountability,Bangladesh,developing countries
Full Text Link: http://www.gree ... ?productid=4152
Related URLs:
Published Date: 2015-07
Authors: Belal, Ataur ( 0000-0001-6144-8907)

Download

[img]

Version: Draft Version


Export / Share Citation


Statistics

Additional statistics for this record