Auditing for the environment
Michael Watson
(School of Social Sciences, Bath Spa University College, Bath, UK)
Joyce MacKay
(Higher Education Regional Development Association (South West), Bath Spa University College, Bath, UK)
5576
Abstract
This article traces the evolution of corporate social responsibility (CSR) from the 1960s to the present. The authors show how public and political concerns for the environment raised the profile of CSR but how corporations’ control over their environmental disclosure and the lack of an agreed international reporting system for accounts can lead to what they describe as a “greenwashing” effect.
Keywords
Citation
Watson, M. and MacKay, J. (2003), "Auditing for the environment", Managerial Auditing Journal, Vol. 18 No. 8, pp. 625-630. https://doi.org/10.1108/02686900310495115
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited