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The accounting profession, corporate social responsibility, and ethics

In: Research Handbook on Accounting and Ethics

Author

Listed:
  • Jacob B. Lennard
  • Robin W. Roberts

Abstract

The purpose of this chapter is to provide readers with an understanding of the relationships between the accounting profession, corporate social responsibilities and its reporting, and ethics. To accomplish this, we explore the historical roots of corporate social responsibility performance (CSRP) reporting, its foundations in philosophical debates over corporate social responsibilities (CSR), and its more recent re-invention as corporate environmental, social, and governance (ESG) reporting. We conclude that the most recent debates over corporate ESG performance and accounting’s role in ESG accountability dismiss many normative ethical notions of accountability and traditional ideas of CSR, instead privileging mainstream evaluations of corporate financial risk. Influential members within the accounting profession bear some responsibility for this shift by promoting these fundamental changes in the development of ESG reporting standards. We conclude that a mainstream risk focus on corporate ESG performance affects accounting researchers’ ability to study CSRP from an ethical perspective.

Suggested Citation

  • Jacob B. Lennard & Robin W. Roberts, 2023. "The accounting profession, corporate social responsibility, and ethics," Chapters, in: Marion Brivot & Charles H. Cho (ed.), Research Handbook on Accounting and Ethics, chapter 3, pages 35-49, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:20458_3
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