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Strategic Management Accounting, Volume III pp 77–133Cite as

Palgrave Macmillan

Corporate Social Responsibility and Accounting for Externalities

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Abstract

This chapter addresses issues in corporate social responsibility and its reporting through social and environmental management accounting. Whilst most research on this topic discusses the role of disclosure and relies on legitimacy or stakeholder theory, this chapter endeavours to bring welfare economics into the discussion so as to understand issues raised by the measurement of social and the environmental externalities organisational activity can generate. Building on welfare economics also enables to highlight issues in social and environmental standard-setting.

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  1. Grenoble École de Management, Grenoble, France

    Vassili Joannidès de Lautour

  2. School of Accountancy Queensland University of Technology, Brisbane, QLD, Australia

    Vassili Joannidès de Lautour

  3. University of Parma, Parma, Italy

    Vassili Joannidès de Lautour

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Joannidès de Lautour, V. (2019). Corporate Social Responsibility and Accounting for Externalities. In: Strategic Management Accounting, Volume III. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-20157-9_3

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  • DOI: https://doi.org/10.1007/978-3-030-20157-9_3

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  • Publisher Name: Palgrave Macmillan, Cham

  • Print ISBN: 978-3-030-20156-2

  • Online ISBN: 978-3-030-20157-9

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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