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Green accounting: Reflections from a CSR and environmental disclosure perspective

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  • Cho, Charles H.
  • Patten, Dennis M.

Abstract

In this commentary, we reflect on Thornton's (2013) extension to his original CA Magazine article on environmental accounting (Thornton, 1993) as well as the original contribution. Given our background in social and environmental disclosure research, we question Thornton's narrow focus on environmental accounting as it relates to the debits and credits of financial reporting, and we attempt to illustrate the problems that voluntary environmental disclosure creates with respect to reduced incentives for companies to improve environmental performance. We conclude by identifying our concerns with the future of environmental accounting given the recent ‘rediscovery’ of the topic by mainstream accounting researchers.

Suggested Citation

  • Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:6:p:443-447
    DOI: 10.1016/j.cpa.2013.04.003
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    References listed on IDEAS

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