Bibliography for Social Accounting Reporting and Finance BETA

A renewed EU strategy 2011-14 for Corporate Social Responsibility (no date). Available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF.

‘Accountability, Completeness, Credibility and the Audit Expectations Gap’ (no date). Available at: http://greenleaf-publishing.com/content/pdfs/jcc14adam.pdf.

‘Accounting for carbon’ (no date). Available at: http://www.accaglobal.org.uk/content/dam/acca/global/PDF-technical/climate-change/rr-122-001.pdf.

‘ActionAid, Accountability, Learning and Planning system, Alps 2011’ (no date). Available at: http://www.actionaid.org/sites/files/actionaid/alps2011_aug11.pdf.

Adams, C. and Laing, Y. (2000) ‘How to research a company’, Social and Environmental Accountability Journal, 20(2), pp. 6–11. Available at: https://doi.org/10.1080/0969160X.2000.9651636.

Adams, C.A. (2004) ‘The ethical, social and environmental reporting-performance portrayal gap’, Accounting, Auditing & Accountability Journal, 17(5), pp. 731–757. Available at: https://doi.org/10.1108/09513570410567791.

Adams, C.A. and McPhail, K.J. (2004) ‘Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities’, Abacus, 40(3), pp. 405–435. Available at: https://doi.org/10.1111/j.1467-6281.2004.00164.x.

Adams, C.A. and Whelan, G. (2009) ‘Conceptualising future change in corporate sustainability reporting’, Accounting, Auditing & Accountability Journal, 22(1), pp. 118–143. Available at: https://doi.org/10.1108/09513570910923033.

Adams, L.L. (no date) ‘Can we apply postcolonial theory to Central Eurasia?’ Available at: http://www.academia.edu/474944/Can_we_apply_postcolonial_theory_to_Central_Eurasia.

Aerts, W., Cormier, D. and Magnan, M. (2006) ‘Intra-industry imitation in corporate environmental reporting: An international perspective’, Journal of Accounting and Public Policy, 25(3), pp. 299–331. Available at: https://doi.org/10.1016/j.jaccpubpol.2006.03.004.

de Aguiar, T.R.S. and Fearfull, A. (2010) ‘Global climate change and corporate disclosure: Pedagogical tools for critical accounting?’, Social and Environmental Accountability Journal, 30(2), pp. 64–79. Available at: https://doi.org/10.1080/0969160X.2010.9651824.

Andrew, J. and Cortese, C. (2011) ‘Accounting for climate change and the self-regulation of carbon disclosures’, Accounting Forum, 35(3), pp. 130–138. Available at: https://doi.org/10.1016/j.accfor.2011.06.006.

Ans Kolk (2009) International business and global climate change. Abingdon, Oxon: Routledge.

Archel, P. et al. (2009) ‘Social disclosure, legitimacy theory and the role of the state’, Accounting, Auditing & Accountability Journal, 22(8), pp. 1284–1307. Available at: https://doi.org/10.1108/09513570910999319.

Ascui, F. and Lovell, H. (2011) ‘As frames collide: making sense of carbon accounting’, Accounting, Auditing & Accountability Journal, 24(8), pp. 978–999. Available at: https://doi.org/10.1108/09513571111184724.

Ball, A. and Craig, R. (2010) ‘Using neo-institutionalism to advance social and environmental accounting’, Critical Perspectives on Accounting, 21(4), pp. 283–293. Available at: https://doi.org/10.1016/j.cpa.2009.11.006.

Baron, D.P. (2001) ‘Private Politics, Corporate Social Responsibility, and Integrated Strategy’, Journal of Economics <html_ent glyph="@amp;" ascii="&"/> Management Strategy, 10(1), pp. 7–45. Available at: https://doi.org/10.1111/j.1430-9134.2001.00007.x.

Bebbington, J. (2001) ‘Sustainable development: a review of the international development, business and accounting literature’, Accounting Forum, 25(2), pp. 128–157. Available at: https://doi.org/10.1111/1467-6303.00059.

Bebbington, J. et al. (2007) ‘Theorizing engagement: the potential of a critical dialogic approach’, Accounting, Auditing & Accountability Journal, 20(3), pp. 356–381. Available at: https://doi.org/10.1108/09513570710748544.

Bebbington, J., Brown, J. and Frame, B. (2007) ‘Accounting technologies and sustainability assessment models’, Ecological Economics, 61(2–3), pp. 224–236. Available at: https://doi.org/10.1016/j.ecolecon.2006.10.021.

Bebbington, J. and Gray, R. (2001) ‘An Account of Sustainability: Failure, Success and a Reconceptualization’, Critical Perspectives on Accounting, 12(5), pp. 557–588. Available at: https://doi.org/10.1006/cpac.2000.0450.

Bebbington, J., Higgins, C. and Frame, B. (2009) ‘Initiating sustainable development reporting: evidence from New Zealand’, Accounting, Auditing & Accountability Journal, 22(4), pp. 588–625. Available at: https://doi.org/10.1108/09513570910955452.

Bebbington, J., Kirk, E.A. and Larrinaga, C. (2012) ‘The production of normativity: A comparison of reporting regimes in Spain and the UK’, Accounting, Organizations and Society, 37(2), pp. 78–94. Available at: https://doi.org/10.1016/j.aos.2012.01.001.

Bebbington, J. and Larrinaga-González, C. (2008) ‘Carbon Trading: Accounting and Reporting Issues’, European Accounting Review, 17(4), pp. 697–717. Available at: https://doi.org/10.1080/09638180802489162.

Beck, A.C., Campbell, D. and Shrives, P.J. (2010a) ‘Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context’, The British Accounting Review, 42(3), pp. 207–222. Available at: https://doi.org/10.1016/j.bar.2010.05.002.

Beck, A.C., Campbell, D. and Shrives, P.J. (2010b) ‘Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context’, The British Accounting Review, 42(3), pp. 207–222. Available at: https://doi.org/10.1016/j.bar.2010.05.002.

Benston, G.J. (1982a) ‘Accounting and corporate accountability’, Accounting, Organizations and Society, 7(2), pp. 87–105. Available at: https://doi.org/10.1016/0361-3682(82)90014-9.

Benston, G.J. (1982b) ‘An analysis of the role of accounting standards for enhancing corporate governance and social responsibility’, Journal of Accounting and Public Policy, 1(1), pp. 5–17. Available at: https://doi.org/10.1016/0278-4254(82)90003-5.

Boston, J. and Lempp, F. (2011) ‘Climate change: Explaining and solving the mismatch between scientific urgency and political inertia’, Accounting, Auditing & Accountability Journal, 24(8), pp. 1000–1021. Available at: https://doi.org/10.1108/09513571111184733.

Bouten, L. et al. (2011) ‘Corporate social responsibility reporting: A comprehensive picture?’, Accounting Forum, 35(3), pp. 187–204. Available at: https://doi.org/10.1016/j.accfor.2011.06.007.

Bovens, M. (2007) ‘Analysing and Assessing Accountability: A Conceptual Framework’, European Law Journal, 13(4), pp. 447–468. Available at: https://doi.org/10.1111/j.1468-0386.2007.00378.x.

Bowen, F. and Wittneben, B. (2011) ‘Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields’, Accounting, Auditing & Accountability Journal, 24(8), pp. 1022–1036. Available at: https://doi.org/10.1108/09513571111184742.

Braithwaite, J. (2006) ‘Responsive regulation and developing economies’, World Development, 34(5), pp. 884–898. Available at: https://doi.org/10.1016/j.worlddev.2005.04.021.

Braun, M. (2009) ‘The evolution of emissions trading in the European Union – The role of policy networks, knowledge and policy entrepreneurs’, Accounting, Organizations and Society, 34(3–4), pp. 469–487. Available at: https://doi.org/10.1016/j.aos.2008.06.002.

Brown, J. (2009) ‘Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously’, Critical Perspectives on Accounting, 20(3), pp. 313–342. Available at: https://doi.org/10.1016/j.cpa.2008.08.002.

Brown, N. and Deegan, C. (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), pp. 21–41. Available at: https://doi.org/10.1080/00014788.1998.9729564.

Buckler, J.A. (2009) ‘What Comes after "Post-Soviet” in Russian Studies?’, PMLA, 124(1), pp. 251–263. Available at: https://doi.org/10.1632/pmla.2009.124.1.251.

Burritt, R.L. and Schaltegger, S. (2010) ‘Sustainability accounting and reporting: fad or trend?’, Accounting, Auditing & Accountability Journal, 23(7), pp. 829–846. Available at: https://doi.org/10.1108/09513571011080144.

Business & Human Rights : UN Guiding Principles on Business and Human Rights (no date). Available at: http://www.business-humanrights.org/Documents/UNGuidingPrinciples.

BUSINESS OF CLIMATE CHANGE: CORPORATE RESPONSES TO KYOTO; ED. BY KATHRYN BEGG. (no date). SHEFFIELD: GREENLEAF PUBLISHING.

Callon, M. (2009) ‘Civilizing markets: Carbon trading between in vitro and in vivo experiments’, Accounting, Organizations and Society, 34(3–4), pp. 535–548. Available at: https://doi.org/10.1016/j.aos.2008.04.003.

‘Carrots and Sticks – Sustainability reporting policies worldwide - today’s best practice, tomorrow’s trends’ (no date). Available at: https://www.globalreporting.org/resourcelibrary/Carrots-and-Sticks.pdf.

Collison, D. et al. (2009) ‘FTSE4Good: exploring its implications for corporate conduct’, Accounting, Auditing & Accountability Journal, 22(1), pp. 35–58. Available at: https://doi.org/10.1108/09513570910923006.

Cook, A. (2009) ‘Emission rights: From costless activity to market operations’, Accounting, Organizations and Society, 34(3–4), pp. 456–468. Available at: https://doi.org/10.1016/j.aos.2007.12.001.

Cooper, S.M. and Owen, D.L. (2007) ‘Corporate social reporting and stakeholder accountability: The missing link’, Accounting, Organizations and Society, 32(7–8), pp. 649–667. Available at: https://doi.org/10.1016/j.aos.2007.02.001.

Corporate responses to climate change (2008a). Sheffield, UK: Greenleaf Pub. Ltd.

Corporate responses to climate change (2008b). Sheffield, UK: Greenleaf Pub. Ltd.

Courville, S. (2003) ‘Social Accountability Audits: Challenging or Defending Democratic Governance?’, Law <html_ent glyph="@amp;" ascii="&"/> Policy, 25(3), pp. 269–297. Available at: https://doi.org/10.1111/j.1467-9930.2003.00151.x.

Cowan, S. and Deegan, C. (2011) ‘Corporate disclosure reactions to Australia’s first national emission reporting scheme’, Accounting & Finance, 51(2), pp. 409–436. Available at: https://doi.org/10.1111/j.1467-629X.2010.00361.x.

Cowton, C. (1999) ‘Playing by the rules: ethical criteria at an ethical investment fund’, Business Ethics: A European Review, 8(1), pp. 60–69. Available at: https://doi.org/10.1111/1467-8608.00126.

Critical Friends: The Emerging Role of Stakeholder Panels in Corporate Governance, Reporting and Assurance (no date). Available at: http://www.accountability.org/about-us/publications/critical-friends.html.

Deegan, C. (2002) ‘Introduction: The legitimising effect of social  and environmental disclosures – a theoretical foundation’, Accounting, Auditing & Accountability Journal, 15(3), pp. 282–311. Available at: https://doi.org/10.1108/09513570210435852.

Donaldson, T. and Preston, L.E. (1995) ‘The stakeholder theory of the corporation: concepts, evidence, and implications.’, Academy of Management Review, 20(1), pp. 65–91. Available at: https://doi.org/10.5465/AMR.1995.9503271992.

Drahos, P. and Braithwaite, J. (2001) ‘The Globalisation of Regulation’, Journal of Political Philosophy, 9(1), pp. 103–128. Available at: https://doi.org/10.1111/1467-9760.00120.

Ebooks Corporation Limited (2014) Sustainability accounting and accountability. Second edition. Edited by J. Bebbington, J. Unerman, and B. O’Dwyer. New York, NY: Routledge. Available at: http://GLA.eblib.com/patron/FullRecord.aspx?p=1707371.

Freedman, M. and Jaggi, B. (2005) ‘Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries’, The International Journal of Accounting, 40(3), pp. 215–232. Available at: https://doi.org/10.1016/j.intacc.2005.06.004.

Freeman, R.E., Parmar, B. and Wicks, A.C. (2004) ‘Stakeholder theory and “The Corporate Objective Revisited”’, Organization Science, 15(3), pp. 364–369. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA118957400&amp;v=2.1&amp;u=glasuni&amp;it=r&amp;p=EAIM&amp;sw=w&amp;asid=0cd33f3be3e77b2cb843059ace615f42.

Friedman, A.L. and Miles, S. (2001) ‘Socially Responsible Investment and Corporate Social and Environmental Reporting in the UK: An Exploratory Study’, The British Accounting Review, 33(4), pp. 523–548. Available at: https://doi.org/10.1006/bare.2001.0172.

Friedman, M. (2007) ‘The Social Responsibility of Business Is to Increase Its Profits’, in W.C. Zimmerli, M. Holzinger, and K. Richter (eds) Corporate Ethics and Corporate Governance. Berlin, Heidelberg: Springer Berlin Heidelberg, pp. 173–178. Available at: https://doi.org/10.1007/978-3-540-70818-6_14.

Gallhofer, S., Haslam, J. and van der Walt, S. (2011) ‘Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation’, Critical Perspectives on Accounting, 22(8), pp. 765–780. Available at: https://doi.org/10.1016/j.cpa.2011.07.002.

Garvey, N. and Newell, P. (2005) ‘Corporate accountability to the poor? Assessing the effectiveness of community-based strategies’, Development in Practice, 15(3–4), pp. 389–404. Available at: https://doi.org/10.1080/09614520500075763.

Gasparatos, A., El-Haram, M. and Horner, M. (2009) ‘The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism’, Accounting Forum, 33(3), pp. 245–256. Available at: https://doi.org/10.1016/j.accfor.2008.07.006.

Georgakopoulos, G. and Thomson, I. (2008) ‘Social reporting, engagements, controversies and conflict in an arena context’, Accounting, Auditing & Accountability Journal, 21(8), pp. 1116–1143. Available at: https://doi.org/10.1108/09513570810918788.

Gray, R. (2002) ‘The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?’, Accounting, Organizations and Society, 27(7), pp. 687–708. Available at: https://doi.org/10.1016/S0361-3682(00)00003-9.

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, 35(1), pp. 47–62. Available at: https://doi.org/10.1016/j.aos.2009.04.006.

Gray, R. (2013) ‘How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting’, Social and Environmental Accountability Journal, 33(2), pp. 122–123. Available at: https://doi.org/10.1080/0969160X.2013.820431.

Gray, R., Bebbington, J. and Collison, D. (2006) ‘NGOs, civil society and accountability: making the people accountable to capital’, Accounting, Auditing & Accountability Journal, 19(3), pp. 319–348. Available at: https://doi.org/10.1108/09513570610670325.

Gray, R., Dillard, J. and Spence, C. (2009) ‘Social Accounting Research as If The World Matters’, Public Management Review, 11(5), pp. 545–573. Available at: https://doi.org/10.1080/14719030902798222.

Gray, R., Kouhy, R. and Lavers, S. (1995) ‘Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure’, Accounting, Auditing & Accountability Journal, 8(2), pp. 47–77. Available at: https://doi.org/10.1108/09513579510146996.

Gray, Rob and Bebbington, Jan (2001a) Accounting for the environment. 2nd ed. London: SAGE Publications.

Gray, Rob and Bebbington, Jan (2001b) Accounting for the environment. 2nd ed. London: SAGE Publications.

Gray, Rob, Maunders, K. T., and Owen, David (1987) Corporate social reporting: accounting and accountability. Englewood Cliffs: Prentice-Hall.

Gray, Rob, Owen, David, and Adams, Carol A. (1996) Accounting & accountability: changes and challenges in corporate social and environmental reporting. London: Financial Times/Prentice Hall.

Hackston, D. and Milne, M.J. (1996) ‘Some determinants of social and environmental disclosures in New Zealand companies’, Accounting, Auditing & Accountability Journal, 9(1), pp. 77–108. Available at: https://doi.org/10.1108/09513579610109987.

Haque, S. and Deegan, C. (2010) ‘Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia’, Australian Accounting Review, 20(4), pp. 317–333. Available at: https://doi.org/10.1111/j.1835-2561.2010.00107.x.

Haynes, K. and Fearfull, A. (2008) ‘Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management’, Pacific Accounting Review, 20(2), pp. 185–204. Available at: https://doi.org/10.1108/01140580810892508.

Hoepner, A.G.F., Aguiar, T.R.S. and Majithia, R. (2013) ‘The Level of Compliance with the International Code of Marketing of Breast-Milk Substitutes: Does it Matter to Stock Markets?’, Journal of Business Ethics [Preprint]. Available at: https://doi.org/10.1007/s10551-013-1625-2.

Hooks, J. and van Staden, C.J. (2011) ‘Evaluating environmental disclosures: The relationship between quality and extent measures’, The British Accounting Review, 43(3), pp. 200–213. Available at: https://doi.org/10.1016/j.bar.2011.06.005.

Hrasky, S. (2012) ‘Carbon footprints and legitimation strategies: symbolism or action?’, Accounting, Auditing & Accountability Journal, 25(1), pp. 174–198. Available at: https://doi.org/10.1108/09513571211191798.

Human Rights (no date). Available at: http://www.unglobalcompact.org/Issues/human_rights/.

‘Human Rights analysis trends’ (no date). Available at: https://www.globalreporting.org/resourcelibrary/Human_Rights_analysis_trends.pdf.

Human Rights Impact Assessment: Review of Practice and Guidance for Future Assessments (no date). Available at: http://www.scottishhumanrights.com/hria.

International Business Leaders Forum and International Finance Corporation, Guide to Human Rights Impact Assessment and Management (no date a). Available at: http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management.

International Business Leaders Forum and International Finance Corporation, Guide to Human Rights Impact Assessment and Management (no date b). Available at: http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management.

Islam, M.A. and Deegan, C. (2010) ‘Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies’, Accounting and Business Research, 40(2), pp. 131–148. Available at: https://doi.org/10.1080/00014788.2010.9663388.

ISSUU - Risk&Regulation Financial Crisis Special by CARR (no date). Available at: http://issuu.com/carr/docs/riskregulationfinancialcrisis2008.

John Dowling and Jeffrey Pfeffer (no date) ‘Organizational Legitimacy: Social Values and Organizational Behavior’, The Pacific Sociological Review, 18(1), pp. 122–136. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/1388226.

Jones, T.M. (1995) ‘Instrumental stakeholder theory: a synthesis of ethics and economics.’, Academy of Management Review, 20(2), pp. 404–437. Available at: https://doi.org/10.5465/AMR.1995.9507312924.

Joseph, C. and Taplin, R. (2011) ‘The measurement of sustainability disclosure: Abundance versus occurrence’, Accounting Forum, 35(1), pp. 19–31. Available at: https://doi.org/10.1016/j.accfor.2010.11.002.

Koenig-Archibugi, M. (2004) ‘Transnational Corporations and Public Accountability’, Government and Opposition, 39(2), pp. 234–259. Available at: https://doi.org/10.1111/j.1477-7053.2004.00122.x.

Kreander, N., McPhail, K. and Molyneaux, D. (2004) ‘God’s fund managers: A critical study of stock market investment practices of the Church of England and UK Methodists’, Accounting, Auditing & Accountability Journal, 17(3), pp. 408–441. Available at: https://doi.org/10.1108/09513570410545803.

Lamberton, G. (2005) ‘Sustainability accounting—a brief history and conceptual framework’, Accounting Forum, 29(1), pp. 7–26. Available at: https://doi.org/10.1016/j.accfor.2004.11.001.

Larrinaga, C. et al. (2002) ‘Accountability and accounting regulation: the case of the Spanish environmental disclosure standard’, European Accounting Review, 11(4), pp. 723–740. Available at: https://doi.org/10.1080/0963818022000001000.

Laufer, W.S. (2003) ‘Social Accountability and Corporate Greenwashing’, Journal of Business Ethics, 43(3), pp. 253–261. Available at: https://doi.org/10.1023/A:1022962719299.

Lee, B. and Cassell, C. (2008) ‘Employee and social reporting as a war of position and the union learning representative initiative in the UK’, Accounting Forum, 32(4), pp. 276–287. Available at: https://doi.org/10.1016/j.accfor.2008.05.001.

Lehman, G. (1999) ‘Disclosing new worlds: a role for social and environmental accounting and auditing’, Accounting, Organizations and Society, 24(3), pp. 217–241. Available at: https://doi.org/10.1016/S0361-3682(98)00044-0.

Lehman, G. (2002) ‘Global Accountability and Sustainability: Research Prospects’, Accounting Forum, 26(3 & 4), pp. 219–232. Available at: https://doi.org/10.1111/1467-6303.00087.

Lehman, G. (2007) ‘The accountability of NGOs in civil society and its public spheres’, Critical Perspectives on Accounting, 18(6), pp. 645–669. Available at: https://doi.org/10.1016/j.cpa.2006.04.002.

Levitt, T. (9AD) ‘The Dangers of Social Responsibility’, Harvard Business Review, 36(5). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&amp;db=buh&amp;AN=6770474&amp;site=ehost-live.

Lindkvist, L. and Llewellyn, S. (2003) ‘Accountability, responsibility and organization’, Scandinavian Journal of Management, 19(2), pp. 251–273. Available at: https://doi.org/10.1016/S0956-5221(02)00027-1.

Lines in the Sand: Lessons in Corporate Accountability from the Barmer to Salaya Pipeline (no date). Available at: http://www.business-humanrights.org/Links/Repository/1004185.

Lodhia, S. and Martin, N. (2012) ‘Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspective’, Accounting, Auditing & Accountability Journal, 25(1), pp. 126–145. Available at: https://doi.org/10.1108/09513571211191770.

von Malmborg, F. and Strachan, P.A. (2005) ‘Climate policy, ecological modernization and the UK emission trading scheme’, European Environment, 15(3), pp. 143–160. Available at: https://doi.org/10.1002/eet.384.

‘Market failure: The case for mandatory social and environmental reporting’ (no date). Available at: http://www.hapinternational.org/pool/files/doanepaper1.pdf.

Mashaw, J.L. (2006) ‘Accountability and Institutional Design: Some Thoughts on the Grammar of Governance.’, in Public accountability: designs, dilemmas and experiences. Cambridge: Cambridge University Press, pp. 115–156.

Mashaw, Jerry Louise (2006) ‘Accountability and Institutional Design: Some Thoughts on the Grammar of Governance’. Yale Law School. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=924879.

McNicholas, P. and Windsor, C. (2011) ‘Can the financialised atmosphere be effectively regulated and accounted for?’, Accounting, Auditing & Accountability Journal, 24(8), pp. 1071–1096. Available at: https://doi.org/10.1108/09613671111184760.

McWilliams, A. and Siegel, D. (2001) ‘Corporate Social Responsibility: Strategic Implications.’, Academy of Management Review, 26(1), pp. 117–127. Available at: https://doi.org/10.5465/AMR.2001.4011987.

McWilliams, A., Siegel, D.S. and Wright, P.M. (2006) ‘Corporate Social Responsibility: Strategic Implications.’, Journal of Management Studies, 43(1), pp. 1–18. Available at: https://doi.org/10.1111/j.1467-6486.2006.00580.x.

Messner, M. (2009) ‘The limits of accountability’, Accounting, Organizations and Society, 34(8), pp. 918–938. Available at: https://doi.org/10.1016/j.aos.2009.07.003.

Milne, M.J. and Adler, R.W. (1999) ‘Exploring the reliability of social and environmental disclosures content analysis’, Accounting, Auditing & Accountability Journal, 12(2), pp. 237–256. Available at: https://doi.org/10.1108/09513579910270138.

Moneva, J.M., Archel, P. and Correa, C. (2006) ‘GRI and the camouflaging of corporate unsustainability’, Accounting Forum, 30(2), pp. 121–137. Available at: https://doi.org/10.1016/j.accfor.2006.02.001.

Muchlinski, P. (2003) ‘Human rights, social responsibility and the regulation of international business: The development of international standards by intergovernmental organisations’, Non-State Actors and International Law, 3(1), pp. 123–152. Available at: https://doi.org/10.1163/156771203322428412.

Muchlinski, P.T. (2001) ‘Human Rights and Multinationals: Is there a Problem?’, International Affairs, 77(1), pp. 31–48. Available at: https://doi.org/10.1111/1468-2346.00176.

Neu, D. (2000) ‘Accounting and accountability relations: colonization, genocide and Canada’s first nations’, Accounting, Auditing & Accountability Journal, 13(3), pp. 268–288. Available at: https://doi.org/10.1108/09513570010334126.

NEWELL, P. (2005) ‘Citizenship, accountability and community: the limits of the CSR agenda’, International Affairs, 81(3), pp. 541–557. Available at: https://doi.org/10.1111/j.1468-2346.2005.00468.x.

‘NGO Accountability and Aid Delivery’ (no date). Available at: http://www.accaglobal.co.uk/content/dam/acca/global/PDF-technical/sustainability-reporting/rr-110-001.pdf.

NGOs and Corporate Power: is there a win-win solution? (no date). Available at: http://www.onlineopinion.com.au/view.asp?article=1601.

O’Dwyer, B. (2001) ‘The legitimacy of accountants’ participation in social and ethical accounting, auditing and reporting’, Business Ethics: A European Review, 10(1), pp. 27–39. Available at: https://doi.org/10.1111/1467-8608.00209.

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