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Journal of Business Ethics

, Volume 43, Issue 3, pp 253–261 | Cite as

Social Accountability and Corporate Greenwashing

  • William S. Laufer
Article

Abstract

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform.

Keywords

Economic Growth Accounting Research Social Accountability Social Reporting Environmental Accounting 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Kluwer Academic Publishers 2003

Authors and Affiliations

  • William S. Laufer
    • 1
  1. 1.Carol and Lawrence Zicklin Center for Business Ethics Research, The Wharton SchoolUniversity of PennsylvaniaPhiladelphiaU.S.A.

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