1.
Gray, Rob, Bebbington, Jan. Accounting for the environment. 2nd ed. London: SAGE Publications; 2001.
2.
Gray, Rob, Owen, David, Adams, Carol A. Accounting & accountability: changes and challenges in corporate social and environmental reporting. London: Financial Times/Prentice Hall; 1996.
3.
Gray, Rob, Maunders, K. T., Owen, David. Corporate social reporting: accounting and accountability. Englewood Cliffs: Prentice-Hall; 1987.
4.
Baron DP. Private Politics, Corporate Social Responsibility, and Integrated Strategy. Journal of Economics <html_ent glyph="@amp;" ascii="&"/> Management Strategy. 2001 Mar;10(1):7–45.
5.
Donaldson T, Preston LE. The stakeholder theory of the corporation: concepts, evidence, and implications. Academy of Management Review. 1995 Jan 1;20(1):65–91.
6.
Freeman RE, Parmar B, Wicks AC. Stakeholder theory and ‘The Corporate Objective Revisited’. Organization Science [Internet]. 2004;15(3):364–369. Available from: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA118957400&v=2.1&u=glasuni&it=r&p=EAIM&sw=w&asid=0cd33f3be3e77b2cb843059ace615f42
7.
Friedman M. The Social Responsibility of Business Is to Increase Its Profits. In: Zimmerli WC, Holzinger M, Richter K, editors. Corporate Ethics and Corporate Governance [Internet]. Berlin, Heidelberg: Springer Berlin Heidelberg; 2007. p. 173–178. Available from: http://link.springer.com/10.1007/978-3-540-70818-6_14
8.
Jones TM. Instrumental stakeholder theory: a synthesis of ethics and economics. Academy of Management Review. 1995 Apr 1;20(2):404–437.
9.
Levitt T. The Dangers of Social Responsibility. Harvard Business Review [Internet]. 9AD Oct;36(5). Available from: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6770474&site=ehost-live
10.
McWilliams A, Siegel DS, Wright PM. Corporate Social Responsibility: Strategic Implications. Journal of Management Studies. 2006 Jan;43(1):1–18.
11.
McWilliams A, Siegel D. Corporate Social Responsibility: Strategic Implications. Academy of Management Review. 2001 Jan 1;26(1):117–127.
12.
Spence C, Gray R. Social and environmental reporting and the business case. [Internet]. London: ACCA (Association of Chartered Certified Accountants (Great Britain)); 2007. Available from: http://www.worldcat.org/title/social-and-environmental-reporting-and-the-business-case/oclc/226279860&referer=brief_results
13.
Tinker T, Neimark M, Lehman C. Falling down the Hole in the Middle of the Road: Political
Quietism in Corporate Social Reporting. Accounting, Auditing & Accountability Journal. 1991;4(2).
14.
Özkırımlı, Umutt, Dawson Books. Nationalism and its futures [Internet]. Basingstoke, Hampshire: Palgrave Macmillan; 2003. Available from: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp.gla.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780230524187
15.
Bovens M. Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal. 2007 Jul;13(4):447–468.
16.
Messner M. The limits of accountability. Accounting, Organizations and Society. 2009 Nov;34(8):918–938.
17.
Roberts J. The possibilities of accountability. Accounting, Organizations and Society. 1991 Jan;16(4):355–368.
18.
Roberts J. The Manufacture of Corporate Social Responsibility: Constructing Corporate Sensibility. Organization. 2003 May 1;10(2):249–265.
19.
Benston GJ. Accounting and corporate accountability. Accounting, Organizations and Society. 1982 Jan;7(2):87–105.
20.
Mashaw JL. Accountability and Institutional Design: Some Thoughts on the Grammar of Governance. Public accountability: designs, dilemmas and experiences. Cambridge: Cambridge University Press; 2006. p. 115–156.
21.
Mashaw JL. Accountability and Institutional Design: Some Thoughts on the Grammar of Governance [Internet]. Yale Law School; 2006. Available from: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=924879
22.
Cooper SM, Owen DL. Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society. 2007 Oct;32(7–8):649–667.
23.
Garvey N, Newell P. Corporate accountability to the poor? Assessing the effectiveness of community-based strategies. Development in Practice. 2005 Jun;15(3–4):389–404.
24.
Lindkvist L, Llewellyn S. Accountability, responsibility and organization. Scandinavian Journal of Management. 2003 Jun;19(2):251–273.
25.
Bebbington J, Kirk EA, Larrinaga C. The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society. 2012 Feb;37(2):78–94.
26.
Unerman J, O’Dwyer B. The business case for regulation of corporate social responsibility and accountability. Accounting Forum. 2007 Dec;31(4):332–353.
27.
Braithwaite J. Responsive regulation and developing economies. World Development. 2006 May;34(5):884–898.
28.
Benston GJ. An analysis of the role of accounting standards for enhancing corporate governance and social responsibility. Journal of Accounting and Public Policy. 1982 Sep;1(1):5–17.
29.
Puxty AG. Social Accounting as Immanent Legitimation: A Critique of a Technicist Ideology. Advances in Public Interest Accounting. 1.
30.
Market failure: The case for mandatory social and environmental reporting [Internet]. Available from: http://www.hapinternational.org/pool/files/doanepaper1.pdf
31.
Adams LL. Can we apply postcolonial theory to Central Eurasia? Available from: http://www.academia.edu/474944/Can_we_apply_postcolonial_theory_to_Central_Eurasia
32.
Buckler JA. What Comes after "Post-Soviet” in Russian Studies? PMLA. 2009 Jan;124(1):251–263.
33.
NEWELL P. Citizenship, accountability and community: the limits of the CSR agenda. International Affairs. 2005 May;81(3):541–557.
34.
The Attractions of Risk-based Regulation: Accounting for the Emergence of Risk Ideas in Regulation [Internet]. Available from: http://www.lse.ac.uk/researchAndExpertise/units/CARR/pdf/DPs/Disspaper33.pdf
35.
ISSUU - Risk&Regulation Financial Crisis Special by CARR [Internet]. Available from: http://issuu.com/carr/docs/riskregulationfinancialcrisis2008
36.
Drahos P, Braithwaite J. The Globalisation of Regulation. Journal of Political Philosophy. 2001 Mar;9(1):103–128.
37.
Koenig-Archibugi M. Transnational Corporations and Public Accountability. Government and Opposition. 2004 Apr;39(2):234–259.
38.
Larrinaga C, Carrasco F, Correa C, Llena F, Moneva J. Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. European Accounting Review. 2002 Oct;11(4):723–740.
39.
Carrots and Sticks – Sustainability reporting policies worldwide - today’s best practice, tomorrow’s trends [Internet]. Available from: https://www.globalreporting.org/resourcelibrary/Carrots-and-Sticks.pdf
40.
Sustainability Reporting - Employment, Social Affairs & Inclusion - European Commission [Internet]. Available from: http://ec.europa.eu/social/main.jsp?langId=en&catId=89&newsId=1013&furtherNews=yes
41.
The United Nations Global Compact – Basic Guide: Communications on Progress (COP) [Internet]. Available from: http://www.unglobalcompact.org/docs/communication_on_progress/Tools_and_Publications/COP_Basic_Guide.pdf
42.
A renewed EU strategy 2011-14 for Corporate Social Responsibility [Internet]. Available from: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0681:FIN:EN:PDF
43.
Research reports | Core [Internet]. Available from: http://corporate-responsibility.org/publications/research-reports/
44.
Bouten L, Everaert P, Van Liedekerke L, De Moor L, Christiaens J. Corporate social responsibility reporting: A comprehensive picture? Accounting Forum. 2011 Sep;35(3):187–204.
45.
Laufer WS. Social Accountability and Corporate Greenwashing. Journal of Business Ethics. 2003;43(3):253–261.
46.
Islam MA, Deegan C. Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. Accounting and Business Research. 2010 Jan;40(2):131–148.
47.
Gray R, Kouhy R, Lavers S. Corporate social and environmental reporting: a review of the
literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal. 1995;8(2):47–77.
48.
Tilling MV, Tilt CA. The edge of legitimacy: Voluntary social and environmental reporting in Rothmans’ 1956-1999 annual reports. Accounting, Auditing & Accountability Journal. 2010;23(1):55–81.
49.
Suttipun M, Stanton P. The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand. International Journal of Business and Management. 2012 Jul 15;7(14).
50.
Aerts W, Cormier D, Magnan M. Intra-industry imitation in corporate environmental reporting: An international perspective. Journal of Accounting and Public Policy. 2006 May;25(3):299–331.
51.
Archel P, Husillos J, Larrinaga C, Spence C. Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing & Accountability Journal. 2009;22(8):1284–1307.
52.
Ball A, Craig R. Using neo-institutionalism to advance social and environmental accounting. Critical Perspectives on Accounting. 2010 Apr;21(4):283–293.
53.
Brown N, Deegan C. The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research. 1998 Dec;29(1):21–41.
54.
Deegan C. Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal. 2002;15(3):282–311.
55.
John Dowling and Jeffrey Pfeffer. Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review [Internet]. University of California Press; 18(1):122–136. Available from: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/1388226
56.
Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability Reporting by Brendan O’Dwyer, David Owen, Jeffrey Uneman :: SSRN [Internet]. Available from: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1742822
57.
Patten DM. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society. 1992 Jul;17(5):471–475.
58.
Rahaman AS, Lawrence S, Roper J. Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting. 2004 Jan;15(1):35–56.
59.
Roberts RW. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society. 1992 Aug;17(6):595–612.
60.
Scott WR. Approaching adulthood: the maturing of institutional theory. Theory and Society. 2008 Oct;37(5):427–442.
61.
Hackston D, Milne MJ. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal. 1996;9(1):77–108.
62.
Beck AC, Campbell D, Shrives PJ. Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context. The British Accounting Review. 2010 Sep;42(3):207–222.
63.
Milne MJ, Adler RW. Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal. 1999;12(2):237–256.
64.
Soobaroyen T, Ntim CG. Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum. 2013 Jun;37(2):92–109.
65.
Haynes K, Fearfull A. Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management. Pacific Accounting Review. 2008;20(2):185–204.
66.
Hoepner AGF, Aguiar TRS, Majithia R. The Level of Compliance with the International Code of Marketing of Breast-Milk Substitutes: Does it Matter to Stock Markets? Journal of Business Ethics. 2013 Feb 2;
67.
Gallhofer S, Haslam J, van der Walt S. 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. 2011 Nov;22(8):765–780.
68.
Lee B, Cassell C. Employee and social reporting as a war of position and the union learning representative initiative in the UK. Accounting Forum. 2008 Dec;32(4):276–287.
69.
Beck AC, Campbell D, Shrives PJ. Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context. The British Accounting Review. 2010 Sep;42(3):207–222.
70.
Hooks J, van Staden CJ. Evaluating environmental disclosures: The relationship between quality and extent measures. The British Accounting Review. 2011 Sep;43(3):200–213.
71.
Adams CA, McPhail KJ. Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities. Abacus. 2004 Oct;40(3):405–435.
72.
Tinker T, Neimark M. The role of annual reports in gender and class contradictions at general motors: 1917–1976. Accounting, Organizations and Society. 1987 Jan;12(1):71–88.
73.
Gray R. How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting. Social and Environmental Accountability Journal. 2013 Sep;33(2):122–123.
74.
Muchlinski PT. Human Rights and Multinationals: Is there a Problem? International Affairs. 2001 Jan;77(1):31–48.
75.
Muchlinski P. Human rights, social responsibility and the regulation of international business: The development of international standards by intergovernmental organisations. Non-State Actors and International Law. 2003 Mar 1;3(1):123–152.
76.
Neu D. Accounting and accountability relations: colonization, genocide and Canada’s first nations. Accounting, Auditing & Accountability Journal. 2000;13(3):268–288.
77.
Roslender R, Stevenson J. Accounting for People: A real step forward or more a case of wishing and hoping? Critical Perspectives on Accounting. 2009 Oct;20(7):855–869.
78.
Sandra Waddock. Creating Corporate Accountability: Foundational Principles to Make Corporate Citizenship Real. Journal of Business Ethics [Internet]. Springer; 50(4):313–327. Available from: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/25075200
79.
Lines in the Sand: Lessons in Corporate Accountability from the Barmer to Salaya Pipeline [Internet]. Available from: http://www.business-humanrights.org/Links/Repository/1004185
80.
Human Rights Impact Assessment: Review of Practice and Guidance for Future Assessments [Internet]. Available from: http://www.scottishhumanrights.com/hria
81.
International Business Leaders Forum and International Finance Corporation, Guide to Human Rights Impact Assessment and Management [Internet]. Available from: http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management
82.
Promotion and Protection of all human rights, Civil, Political, economic Social and Cultural Rights, Including the Right to Development: Protect, Respect & Remedy: A Framework for business and human rights [Internet]. Available from: http://www.business-humanrights.org/SpecialRepPortal/Home/Protect-Respect-Remedy-Framework
83.
Business & Human Rights : UN Guiding Principles on Business and Human Rights [Internet]. Available from: http://www.business-humanrights.org/Documents/UNGuidingPrinciples
84.
Human Rights analysis trends [Internet]. Available from: https://www.globalreporting.org/resourcelibrary/Human_Rights_analysis_trends.pdf
85.
Reporting On Human Rights : survey conducted by the Global Reporting InitiativeTM and the Roberts Environmental Center (Claremont McKenna College) [Internet]. Global Reporting Initiative; 2008. Available from: https://www.globalreporting.org/resourcelibrary/Reporting-On-Human-Rights.pdf
86.
Resource Guide to Corporate Human Rights Reporting [Internet]. Available from: http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-social-responsibility/reporting-disclosure/swedish-presidency/files/background_documents/guide_to_human_rights_reporting_-_gri_en.pdf
87.
International Business Leaders Forum and International Finance Corporation, Guide to Human Rights Impact Assessment and Management [Internet]. Available from: http://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/Guide+to+Human+Rights+Impact+Assessment+and+Management
88.
Human Rights [Internet]. Available from: http://www.unglobalcompact.org/Issues/human_rights/
89.
Watchirs H. AIDS Audit - HIV and Human Rights: An Australian Pilot. Law <html_ent glyph="@amp;" ascii="&"/> Policy. 2003 Jul;25(3):245–268.
90.
Watchirs H. Review of Methodologies Measuring Human Rights Implementation. The Journal of Law, Medicine & Ethics. 2002 Dec;30(4):716–733.
91.
Gray R, Bebbington J, Collison D. NGOs, civil society and accountability: making the people accountable to capital. Accounting, Auditing & Accountability Journal. 2006;19(3):319–348.
92.
O’Dwyer B, Unerman J. The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society. 2008 Oct;33(7–8):801–824.
93.
Lehman G. The accountability of NGOs in civil society and its public spheres. Critical Perspectives on Accounting. 2007 Sep;18(6):645–669.
94.
NGOs and Corporate Power: is there a win-win solution? [Internet]. Available from: http://www.onlineopinion.com.au/view.asp?article=1601
95.
NGO Accountability and Aid Delivery [Internet]. Available from: http://www.accaglobal.co.uk/content/dam/acca/global/PDF-technical/sustainability-reporting/rr-110-001.pdf
96.
Adams CA. The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal. 2004;17(5):731–757.
97.
Kreander N, McPhail K, Molyneaux D. God’s fund managers: A critical study of stock market investment practices of the Church of England and UK Methodists. Accounting, Auditing & Accountability Journal. 2004;17(3):408–441.
98.
Friedman AL, Miles S. Socially Responsible Investment and Corporate Social and Environmental Reporting in the UK: An Exploratory Study. The British Accounting Review. 2001 Dec;33(4):523–548.
99.
Courville S. Social Accountability Audits: Challenging or Defending Democratic Governance? Law <html_ent glyph="@amp;" ascii="&"/> Policy. 2003 Jul;25(3):269–297.
100.
Schwartz MS. The ‘Ethics’ of Ethical Investing. Journal of Business Ethics. 2003;43(3):195–213.
101.
Accountability, Completeness, Credibility and the Audit Expectations Gap [Internet]. Available from: http://greenleaf-publishing.com/content/pdfs/jcc14adam.pdf
102.
Perks RW, Rawlinson DH, Ingram L. An exploration of ethical investment in the UK. The British Accounting Review. 1992 Mar;24(1):43–65.
103.
Cowton C. Playing by the rules: ethical criteria at an ethical investment fund. Business Ethics: A European Review. 1999 Jan;8(1):60–69.
104.
Owen DL, Swift TA, Humphrey C, Bowerman M. The new social audits: accountability, managerial capture or the agenda of social champions? European Accounting Review. 2000 May;9(1):81–98.
105.
O’Dwyer B. The legitimacy of accountants’ participation in social and ethical accounting, auditing and reporting. Business Ethics: A European Review. 2001 Jan;10(1):27–39.
106.
Power M. Auditing and Environmental Expertise: Between Protest and Professionalisation. Accounting, Auditing & Accountability Journal. 1991;4(3).
107.
Collison D, Cobb G, Power D, Stevenson L. FTSE4Good: exploring its implications for corporate conduct. Accounting, Auditing & Accountability Journal. 2009;22(1):35–58.
108.
Lamberton G. Sustainability accounting—a brief history and conceptual framework. Accounting Forum. 2005 Mar;29(1):7–26.
109.
Joseph C, Taplin R. The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum. 2011 Mar;35(1):19–31.
110.
Bebbington J, Higgins C, Frame B. Initiating sustainable development reporting: evidence from New Zealand. Accounting, Auditing & Accountability Journal. 2009;22(4):588–625.
111.
Burritt RL, Schaltegger S. Sustainability accounting and reporting: fad or trend? Accounting, Auditing & Accountability Journal. 2010;23(7):829–846.
112.
Moneva JM, Archel P, Correa C. GRI and the camouflaging of corporate unsustainability. Accounting Forum. 2006 Jun;30(2):121–137.
113.
Unerman, Jeffrey, Bebbington, Jan, O’Dwyer, Brendan. Sustainability accounting and accountability. London: Routledge; 2007.
114.
Bebbington J, Brown J, Frame B. Accounting technologies and sustainability assessment models. Ecological Economics. 2007 Mar;61(2–3):224–236.
115.
Bebbington J. Sustainable development: a review of the international development, business and accounting literature. Accounting Forum. 2001 Jun;25(2):128–157.
116.
Gray R. 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. 2010 Jan;35(1):47–62.
117.
Lehman G. Global Accountability and Sustainability: Research Prospects. Accounting Forum. 2002 Dec;26(3 & 4):219–232.
118.
Bebbington J, Gray R. An Account of Sustainability: Failure, Success and a Reconceptualization. Critical Perspectives on Accounting. 2001 Oct;12(5):557–588.
119.
Söderbaum P. Issues of paradigm, ideology and democracy in sustainability assessment. Ecological Economics. 2007 Jan;60(3):613–626.
120.
Gasparatos A, El-Haram M, Horner M. The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism. Accounting Forum. 2009 Sep;33(3):245–256.
121.
O’Dwyer B. Stakeholder democracy: challenges and contributions from social accounting. Business Ethics: A European Review. 2005 Jan;14(1):28–41.
122.
Williams SJ. Moral accounting? Employee disclosures from a stakeholder accountability perspective. Accounting, Auditing & Accountability Journal. 2013;26(3):449–495.
123.
Brown J. Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting. 2009 Apr;20(3):313–342.
124.
Roberts J. The Manufacture of Corporate Social Responsibility: Constructing Corporate Sensibility. Organization. 2003 May 1;10(2):249–265.
125.
Unerman J, Bennett M. Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony? Accounting, Organizations and Society. 2004 Oct;29(7):685–707.
126.
Bebbington J, Brown J, Frame B, Thomson I. Theorizing engagement: the potential of a critical dialogic approach. Accounting, Auditing & Accountability Journal. 2007;20(3):356–381.
127.
Lehman G. Disclosing new worlds: a role for social and environmental accounting and auditing. Accounting, Organizations and Society. 1999 Apr;24(3):217–241.
128.
Shearer T. Ethics and accountability: from the for-itself to the for-the-other. Accounting, Organizations and Society. 2002 Aug;27(6):541–573.
129.
Critical Friends: The Emerging Role of Stakeholder Panels in Corporate Governance, Reporting and Assurance [Internet]. Available from: http://www.accountability.org/about-us/publications/critical-friends.html
130.
Setting the Standard for Corporate Responsibility and Sustainable Development [Internet]. Available from: http://www.accountability.org/standards/aa1000ses/index.html
131.
Stakeholder engagement Manual, Vol. 1 [Internet]. Available from: http://www.accountability.org/about-us/publications/the-stakeholder-1.html
132.
The Stakeholder Engagement Manual: Volume 2 [Internet]. Available from: http://www.accountability.org/about-us/publications/the-stakeholder.html
133.
ActionAid, Accountability, Learning and Planning system, Alps 2011 [Internet]. Available from: http://www.actionaid.org/sites/files/actionaid/alps2011_aug11.pdf
134.
Georgakopoulos G, Thomson I. Social reporting, engagements, controversies and conflict in an arena context. Accounting, Auditing & Accountability Journal. 2008;21(8):1116–1143.
135.
Adams CA, Whelan G. Conceptualising future change in corporate sustainability reporting. Accounting, Auditing & Accountability Journal. 2009;22(1):118–143.
136.
Spence C, Husillos J, Correa-Ruiz C. Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting. 2010 Jan;21(1):76–89.
137.
Gray R, Dillard J, Spence C. Social Accounting Research as If The World Matters. Public Management Review. 2009 Sep;11(5):545–573.
138.
Spence C. Social accounting’s emancipatory potential: A Gramscian critique. Critical Perspectives on Accounting. 2009 Mar;20(2):205–227.
139.
Owen D. Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal. 2008;21(2):240–267.
140.
Gray R. The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society. 2002 Oct;27(7):687–708.
141.
Adams C, Laing Y. How to research a company. Social and Environmental Accountability Journal. 2000 Jan;20(2):6–11.
142.
Ebooks Corporation Limited. Sustainability accounting and accountability [Internet]. Second edition. Bebbington J, Unerman J, O’Dwyer B, editors. New York, NY: Routledge; 2014. Available from: http://GLA.eblib.com/patron/FullRecord.aspx?p=1707371
143.
Zadek, Simon, Pruzan, Peter, Evans, Richard. Building corporate accountability: emerging practices in social and ethical accounting, auditing and reporting. London: Earthscan; 1997.
144.
Gray, Rob, Bebbington, Jan. Accounting for the environment. 2nd ed. London: SAGE Publications; 2001.
145.
de Aguiar TRS, Fearfull A. Global climate change and corporate disclosure: Pedagogical tools for critical accounting? Social and Environmental Accountability Journal. 2010 Sep;30(2):64–79.
146.
Andrew J, Cortese C. Accounting for climate change and the self-regulation of carbon disclosures. Accounting Forum. 2011 Sep;35(3):130–138.
147.
Ascui F, Lovell H. As frames collide: making sense of carbon accounting. Accounting, Auditing & Accountability Journal. 2011;24(8):978–999.
148.
Bebbington J, Larrinaga-González C. Carbon Trading: Accounting and Reporting Issues. European Accounting Review. 2008 Dec;17(4):697–717.
149.
Braun M. The evolution of emissions trading in the European Union – The role of policy networks, knowledge and policy entrepreneurs. Accounting, Organizations and Society. 2009 Apr;34(3–4):469–487.
150.
Callon M. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society. 2009 Apr;34(3–4):535–548.
151.
Cook A. Emission rights: From costless activity to market operations. Accounting, Organizations and Society. 2009 Apr;34(3–4):456–468.
152.
Corporate responses to climate change. Sheffield, UK: Greenleaf Pub. Ltd.; 2008.
153.
Cowan S, Deegan C. Corporate disclosure reactions to Australia’s first national emission reporting scheme. Accounting & Finance. 2011 Jun;51(2):409–436.
154.
Freedman M, Jaggi B. Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. The International Journal of Accounting. 2005 Jan;40(3):215–232.
155.
Haque S, Deegan C. Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia. Australian Accounting Review. 2010 Dec;20(4):317–333.
156.
Hrasky S. Carbon footprints and legitimation strategies: symbolism or action? Accounting, Auditing & Accountability Journal. 2012;25(1):174–198.
157.
Lodhia S, Martin N. Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspective. Accounting, Auditing & Accountability Journal. 2012;25(1):126–145.
158.
Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe by Heather Lovell, Jan Bebbington, Carlos Larrinaga, Thereza Raquel Sales de Aguiar :: SSRN [Internet]. Available from: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2285622
159.
Accounting for carbon [Internet]. Available from: http://www.accaglobal.org.uk/content/dam/acca/global/PDF-technical/climate-change/rr-122-001.pdf
160.
McNicholas P, Windsor C. Can the financialised atmosphere be effectively regulated and accounted for? Accounting, Auditing & Accountability Journal. 2011;24(8):1071–1096.
161.
Pinkse J. Corporate intentions to participate in emission trading. Business Strategy and the Environment. 2007 Jan;16(1):12–25.
162.
Pinkse J, Kolk A. Multinational Corporations and Emissions Trading: European Management Journal. 2007 Dec;25(6):441–452.
163.
Ans Kolk. International business and global climate change. Abingdon, Oxon: Routledge; 2009.
164.
Prado-Lorenzo JM, Rodríguez-Domínguez L, Gallego-Álvarez I, García-Sánchez IM. Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Management Decision. 2009;47(7):1133–1157.
165.
Prado-Lorenzo JM, Rodríguez-Domínguez L, Gallego-Álvarez I, García-Sánchez IM. Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Management Decision. 2009;47(7):1133–1157.
166.
Reizinger-Ducsai A. Accounting for emission rights. Periodica Polytechnica Social and Management Sciences. 2007;15(2).
167.
BUSINESS OF CLIMATE CHANGE: CORPORATE RESPONSES TO KYOTO; ED. BY KATHRYN BEGG. SHEFFIELD: GREENLEAF PUBLISHING;
168.
SIMNETT R, NUGENT M. Developing an Assurance Standard for Carbon Emissions Disclosures. Australian Accounting Review. 2007 Jul;17(42):37–47.
169.
Corporate responses to climate change. Sheffield, UK: Greenleaf Pub. Ltd.; 2008.
170.
von Malmborg F, Strachan PA. Climate policy, ecological modernization and the UK emission trading scheme. European Environment. 2005 May;15(3):143–160.
171.
Bowen F, Wittneben B. Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields. Accounting, Auditing & Accountability Journal. 2011;24(8):1022–1036.
172.
Boston J, Lempp F. Climate change: Explaining and solving the mismatch between scientific urgency and political inertia. Accounting, Auditing & Accountability Journal. 2011;24(8):1000–1021.