Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?

References

• Abbott , W. F. and Monsen , R. J. 1979 . On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement . Academy of Management Journal , 22 ( 3 ) : 501 – 515 .
   Web of Science ®Google Scholar
• ACCA/Corporate Register . 2004 . Towards transparency: progress on global sustainability reporting 2004 , London : ACCA .
   Google Scholar
• Accounting Standards Steering Committee . 1975 . The Corporate Report. , London : ICAEW .
   Google Scholar
• Adams , C. 2002 . Internal organisational factors influencing corporate social and ethical reporting . Accounting. Auditing and Accountability Journal. , I5 ( 2 ) : 223 – 250 .
   Google Scholar
• Al-Tuwaijri , A. A. , Christensen , T. E. and Hughes III , K. E. 2004 . The relations among environmental disclosure, environmental performance and economic performance: a simulataneous equations approach . Accounting Organizations and Society. , 29 ( 5/6, July/Augusl ) : 447 – 472 .
   Web of Science ®Google Scholar
• Anderson , J. and Frankle , A. 1980 . Voluntary social reporting: an iso-beta portfolio analysis . The Accounting Review , July : 467 – 479 .
   Google Scholar
• Anderson , V. 1991 . Alternative Economic Indicators. , London : Routledge .
   Google Scholar
• Atkinson , G. , Dietz , S. and Neumayer , E. “ Introduction ” . In A Handbook of Sustainable Development , Edited by: Atkinson , G. , Dietz , S. and Neumayer , E. Cheltenham : Edward Elgar . (forthcoming).
   Google Scholar
• Bailey , D. , Harte , G. and Sugden , R. 1994a . Making transnationals accountable: A significant step for Britain. , London : Routledge .
   Google Scholar
• Bailey , D. , Harte , G. and Sugden , R. 1994b . Transnationals and governments: Recent policies in Japan. France. Germany, the United States and Britain. , London : Routledge .
   Google Scholar
• Bailey , D. , Harte , G. and Sugden , R. 2000 . Corporate disclosure and the deregulation of international investment . Accounting. Auditing and Accountability Journal. , 13 ( 2 ) : 197 – 218 .
   Google Scholar
• Bailey , R. 2002 . Global Warming and Other EcoMyths: How the environmental movement uses false science to scare us to death. , Rosevillc , California : Prima Publishing .
   Google Scholar
• Bakan , J. 2004 . The Corporation: the pathological pursuit of profit und power , London : Constable and Robinson .
   Google Scholar
• Ball , A. , Owen , D. L. and Gray , R. H. 2000 . External transparency or internal capture? The role of third party statements in adding value to corporate environmental reports . Business Strategy and the Environment. , 9 ( 1 ) : 1 – 23 . Jan/Feb
   Google Scholar
• Baxter , T. , Bebbington , J. and Cutteridge , D. 2004 . “ Sustainability assessment model: modelling economic, resource, environmental and social flows of a project ” . In The Triple Bottom Line: does it all add up? , Edited by: Henriques , A. and Richardson , J. 113 – 120 . London : Earthscan .
   Google Scholar
• Bebbington , K. J. 1999 . Compulsory environmental reporting in Denmark: an evaluation . Social and Environmental Accounting Journal , 19 ( 2 ) : 2 – 4 .
   Google Scholar
• Bebbington , K. J. and Gray , R. H. 1995 . “ Incentives and disincentives for the adoption of sustainable development by transnational corporations ” . In International Accounting and Reporting Issues: 1995 Review. , Geneva : United Nations . (1996)
   Google Scholar
• Bebbington , K. J. and Larrinaga , C. 2005 . “ Environmental reporting in the UK: an analysis of emerging trends ” . In Paper presented at the CSEAR International Congress 2005 St Andrews
   Google Scholar
• Beckerman , W. 1974 . In defence of economic growth. , London : Cape .
   Google Scholar
• Beckerman , W. 1995 . Small is stupid: Blowing the whistle on the greens , London : Duckworth .
   Google Scholar
• Beder , S. 1997 . Global Spin: The corporate assault on environmentalism. , London : Green Books .
   Google Scholar
• Belkaoui , A. 1976 . The impact of the disclosure of the environmental effects of organisational behaviour on the market . Financial Management , : 26 – 31 .
   Web of Science ®Google Scholar
• Belkaoui , A. 1980 . The impact of socio-economic accounting statements on the investment decision: an empirical study . Accounting Organizations and Society , 5 ( 3 ) : 263 – 283 .
   Google Scholar
• Belkaoui , A. and Karpik , P. G. 1989 . Determinants of the corporate decision to disclose social information . Accounting, Auditing and Accountability Journal , 2 ( 1 ) : 36 – 51 .
   Google Scholar
• Benjamin , J. J. and Stanga , K. G. 1977 . Difference in disclosure needs of major users of financial statements . Accounting and Business Research , 27 ( Summer ) : 187 – 192 .
   Google Scholar
• Bowman , E. H. and Haire , M. 1976 . Social impact disclosure and corporate annual reports . Accounting Organizations and Society , 1 ( 1 ) : 11 – 21 .
   Google Scholar
• Brown , L. R. and Flavin , C. 1999 . State of the World 1999: Special Millenium Edition , London : Earthscan .
   Google Scholar
• Buhr , N. 1998 . Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge . Accounting Auditing and Accountability Journal. , 11 ( 2 ) : 163 – 190 .
   Google Scholar
• Buhr , N. 2002 . A structuration view on the initiation of environmental reports . Critical Perspectives on Accounting , 13 ( 1, February ) : 17 – 38 .
   Google Scholar
• Carroll , A. B. and Buchholtz , A. K. 2006 . Business and Society: Ethics and stakeholder management. , 6E International Student edition. Mason, Ohio: Thomson.
   Google Scholar
• Chan , C. C.C and Milne , M. J. 1999 . Investor reactions to corporate environmental saints and sinners: an experimental analysis . Accounting and Business Research , 29 ( 4 ) : 265 – 279 .
   Google Scholar
• Chenall , R. H. and Juchau , R. 1977 . investor information needs: an Australian study . Accounting and Business Research , 26 ( Spring ) : 111 – 119 .
   Google Scholar
• Christian Aid (2005). The shirt off their backs: How tax policies fleece the poor. September http://wwwchristianaid.org.uk/indepth/509tax/index.htm
   Google Scholar
• Clay , J. 2005 . Exploring the links between international business and poverty reduction: A case study of Unilever in Indonesia , Oxford : Oxfam: Novib/Unilever .
   Google Scholar
• Cobb , C. , Hallstead , T. and Rowe , J. 1995 . The genuine progress indicator: Summary of data and method , San Francisco : Redefining progress .
   Google Scholar
• Daly , H. E. and Cobb , J. B. Jr . 1990 . For the Common Good: Redirecting the economy towards the community, the environment and a sustainable future , London : Greenprint .
   Google Scholar
• Deegan , C. 2002 . The legitimising effect of social and environmental disclosures: a theoretical foundation . Accounting Auditing and Accountability Journal , 15 ( 3 ) : 282 – 311 .
   Google Scholar
• De Villiers , C. J. 1999 . The decision by management to disclose environmental information: a research note based on interviews . Meditari Accountancy Research. , : 33 – 48 .
   Google Scholar
• Edwards , D. 1998 . The Link Between Company Environmental And Financial Performance , London : Earthscan .
   Google Scholar
• Elad , C. 2001 . Auditing and governance in the forestry industry: between protest and professionalism . Critical Perspectives on Accounting , 12, 5 ( October ) : 647 – 671 .
   Google Scholar
• Elkington , J. 1997 . Cannibals with forks: the triple bottom line of 21st century business , Oxford : Capstone Publishing .
   Google Scholar
• Epstein , M. J. and Freedman , M. 1994 . Social disclosure and the individual investor . Accounting. Auditing and Accountability Journal , 7 ( 4 ) : 94 – 109 .
   Google Scholar
• Erusalimsky , A. , Gray , R. and Spence , C. in press . Social and Environmental Accounting Journal. ,
   Google Scholar
• Estes , R. 1996 . Tyranny Of The Bottom Line: Why Corporations Make Good People Do Bad Things , San Francisco : Berrett-Koehler .
   Google Scholar
• Agency , European Environment . 2005 . European Environment Outlook , Copenhagen : European Environment Agency . Report No.4.
   Google Scholar
• Firth , M. 1979 . The impact of size, stockmarket listing and auditors on voluntary disclosure in corporate annual reports . Accounting and Business Research. , : 273 – 280 .
   Google Scholar
• Firth , M. 1984 . The extent of voluntary disclosure in corporate annual reports and its association with security risk measures . Applied Economics. , 16 : 69 – 277 .
   Web of Science ®Google Scholar
• Fitzroy , F. R. and Smith , I. 2004 . Welfare, growth and environment: a sceptical review of “the skeptical environmentalist” by B. Lomborg . Scottish Journal of Political Economy , 51 ( 5 ) : 707 – 717 .
   Web of Science ®Google Scholar
• Francis , P. 2005 . Changes in UK resource use between 1970 and 2003 . The Environmentalist. , 28 ( April ) : 18 – 21 .
   Google Scholar
• Freedman , M. and Jaggi , B. 1988 . An analysis of the association between pollution disclosure and economic performance . Accounting. Auditing and Accountability Journal , 1 ( 2 ) : 43 – 58 .
   Google Scholar
• Freedman , M. and Walsey , C. 1990 . The association between environmental performance and environmental disclosure in annual reports and lOKs . Advances in Public Interest Accounting. , 3 : 183 – 193 .
   Google Scholar
• Fry , F. and Mock , R. J. 1976 . Who claims corporate social responsibility? The biggest and the worst . Business and Society Review , 18 : 62 – 65 .
   Google Scholar
• Gray , R. H. 1992 . Accounting and environmentalist: an exploration of the challenge of gently accounting for accountability, transparency and sustainability . Accounting Organisations and Society , 17, 5 ( July ) : 399 – 426 .
   Web of Science ®Google Scholar
• Gray , R. H. 2000 . Current developments and trends in social and environmental auditing, reporting and attestation: a review and comment . International Journal of Auditing , : 247 – 268 .
   Google Scholar
• Gray , R. H. 2002 . The Cloak of Sustainability: a modern fable . Social and Environmental Accounting Journal , 22 ( 2 ) : 10
   Google Scholar
• Gray, R. H. (2005). ‘Taking a long view on what we now know about social and environmental accountability and reporting’. (Electronic Journal) Radical Organization Theory, 9. I(December): 1-31 http://www.mngt.waikato.ac.nz/ejrot
   Google Scholar
• Gray , R. H. and Bebbington , K. J. 2000 . Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?? . Advances in Environmental Accounting and Management , 1 : 1 – 44 .
   Google Scholar
• Gray , R. H. and Bebbington , K. J. 2001 . Accounting for the Environment. , 2nd , London : Sage .
   Google Scholar
• Gray , R. H. and Bebbington , K. J. “ Corporate sustainability: accountability or impossible dream? ” . In Handbook of Sustainable Development. , Edited by: Atkinson , G. , Dietz , S. and Neumayer , E. A. Cheltenham : Edward Elgar . (forthcoming)
   Google Scholar
• Gray , R. H. , Bebbington , J. and Colllison , C. in press . NGOs, civil society and accountability: making the people accountable to capital . Accounting. Auditing and Accountability Journal. ,
   Google Scholar
• Gray , R. H. , Bebbington , K. J. , Collison D. J. , Kouhy R. , Lyon , B. , Reid , C. , Russell , A. and Stevenson , L. 1998 . The valuation of assets and liabilities: Environmental law and the impact of the environmental agenda for business , Edinburgh : ICAS .
   Google Scholar
• Gray , R. H. , Bebbington , K. J. , Walters , D. and Thomson , I. 1995a . The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organisational change . Critical Perspectives on Accounting , 6 ( 3 ) : 211 – 239 .
   Google Scholar
• Gray , R. H. , Kouhy , R. and Lavers , S. 1995b . Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure . Accounting, Auditing and Accountability Journal , 8 ( 2 ) : 47 – 77 .
   Google Scholar
• Gray , R. H. , Dey , C. , Owen , D. , Evans , R. and Zadek , S. 1997 . Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures . Accounting, Auditing and Accountability Journal , 10 ( 3 ) : 325 – 364 .
   Google Scholar
• Gray , R H. , Javad , M. , Power , D. M. and Sinclair , C. D. 2001 . Social and environmental disclosure and corporate characteristics: a research note and extension . Journal of Business Finance and Accounting , 28 ( 3/4 ) : 327 – 356 . (April/May)
   Google Scholar
• Gray , R. H. and Milne , M. 2002 . Sustainability reporting: who's kidding whom'? . Chartered Accountants Journal of New Zealand , 81 ( 6, July ) : 66 – 70 .
   Google Scholar
• Gray , R. H. and Milne , M. 2004 . “ Towards reporting on the triple bottom line: mirages, methods and myths'. Ch. 7 ” . In The Triple Bottom Line: does it all add up? , Edited by: Henriques , A. and Richardson , J. 70 – 80 . London : Earthscan .
   Google Scholar
• Greer , J. and Bruno , K. 1996 . Greenwash: the reality behind corporate environmentalism , Penang/New York : Third World Network/Apex Press .
   Google Scholar
• Griffin , J. G. and Mahon , J. F. 1997 . The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research? . Business and Society, (March) , 36 ( 1 ) : 5 – 31 .
   Google Scholar
• Hackston , D. and Milne , M. 1996 . Some determinants of social and environmental disclosures in New Zealand? . Accounting Auditing and Accountability Journal , 9 ( 1 ) : 77 – 108 .
   Google Scholar
• Hajer , M. A. 1997 . The politics of environmental discourse: Ecological modernisation and the policy process , Oxford : Clarendon Press .
   Google Scholar
• Hamilton , C. “ Measuring sustainable economic welfare? ” . In A Handbook of Sustainable Development. , Edited by: Atkinson , G. , Dietz , S. and Neumayer , E. Cheltenham : Edward Elgar . (forthcoming)
   Google Scholar
• Hammond , K. and Miles , S. 2004 . Assessing quality assessment of corporate social reporting: UK perspectives . Accounting Forum , 28. 1 ( March ) : 61 – 80 .
   Google Scholar
• Hawken , P. 1993 . The ecology of commerce: a declaration of sustainability , New York : Harper Business .
   Google Scholar
• Hawken , P. , Lovins , A. B. and Lovins , L. H. 1999 . Natural Capitalism: The Next Industrial Revolution. , London : Earthscan .
   Google Scholar
• Herremans , I. R. , Akathaporn , P. and Mclnness , M. 1993 . An investigation of corporate social responsibility reputation and economic performance? . Accounting Organizations and Society , 18 ( 7/8 ) : 587 – 604 .
   Web of Science ®Google Scholar
• Hertz , N. 2001 . The Silent Takeover: global capitalism and the death of democracy , London : Heinemann .
   Google Scholar
• Howes , R. 2004 . “ Environmental cost accounting: coming of age? Tracking organisation performance towards environmental sustainability? ” . In The Triple Bottom Line: does it all add up? , Edited by: Henriques , A. and Richardson , J. 99 – 112 . London : Earthscan .
   Google Scholar
• Hughes , S. B. , Anderson , A. and Golden , S. 2001 . Corporate environmental disclosures: are they useful in determining environmental performance? . Journal of Accounting and Public Policy. , 20 : 217 – 240 .
   Google Scholar
• Husted , B. W. 2000 . A contingency theory of corporate social performance . Business and Society , 39 : 24 – 38 .
   Google Scholar
• Ingram , R. W. 1978 . An investigation of the information content of (certain) social responsibility disclosure? . Journal of Accounting Research , 16 ( 2 ) : 270 – 285 .
   Web of Science ®Google Scholar
• Ingram , R. W. and Frazier , K. B. 1980 . Environmental performance and corporate disclosure . Journal of Accounting Research , : 614 – 622 .
   Web of Science ®Google Scholar
• Institute of Chartered Accountants in England and Wales . 2004 . Sustainability: the role of accountants , London : ICAEW . (in the Information for Better Markets series).
   Google Scholar
• Jaggi , B. and Freedman , M. 1992 . An examination of the impact of pollution performance on economic and market performance: pulp and paper firms . Journal of Business Finance and Accounting , 19 ( 5 ) : 697 – 713 .
   Google Scholar
• Jevons , S. 1865 . The Coal Question , London : Macmillan .
   Google Scholar
• Kelly , M . 2001 . The Divine Right Of Capital: Dethroning The Corporate Aristocracy , San Francisco : Berrett-Koehler .
   Google Scholar
• Klein , N. 2001 . No Space, No Choice, No Jobs, No Logo , London : Flamingo/Harper Collins .
   Google Scholar
• Kolk , A. 2003 . Trends in sustainability reporting by the Fortune Global 250 . Business Strategy and the Environment. , 12, 5 ( September-October ) : 279 – 291 .
   Google Scholar
• Korten , D. C. 1995 . When Corporations Rule the World , West Hatford/San Francisco : Kumarian/Berrett-Koehler) .
   Google Scholar
• Korten , D. 1999 . The Post-Corporate World: Life after Capitalism , San Francisco/West Hartford : Berrett-Koehler/Kumerian .
   Google Scholar
• Kovel , J. 2002 . The Enemy Of Nature: The end of capitalism or the end of the world? , London : Zed Books .
   Google Scholar
• KPMG . 1999 . KPMG International Survey of Environmental Reporting 1999 , Amsterdam : KPMG/WIMM .
   Google Scholar
• KPMG . 2002 . KPMG 4th International Survey of Corporate Sustainability Reporting , Amsterdam : KPMG/WIMM .
   Google Scholar
• KPMG . 2005 . KPMG International Survey of Corporate Responsibility 2005 , Amsterdam : KPMG international .
   Google Scholar
• Kreander , N. 2001 . An Analysis of European Ethical Funds. , London : ACCA . Research paper No. 33.
   Google Scholar
• Kreander , N. , Gray , R. I I. , Power , D. M. and Sinclair , C. D. 2002 . The financial performance of European ethical funds 1996-1998 . Journal of Accounting and Finance. , : 3 – 22 .
   Google Scholar
• Kreander , N. , Gray , R. H. , Power , D. M. and Sinclair , C. D. 2005 . Evaluating the performance of ethical and non-ethical funds: a matched pair analysis . Journal of Business Finance and Accounting , 32 ( 7/8 (September/October) : 1,465 – 1,493 .
   Web of Science ®Google Scholar
• Krut , R. and Gleckman , H. 1998 . ISO 14001: A Missed Opportunity for Sustainable Global Industrial Development , London : Earthscan .
   Google Scholar
• Larrinaga-Gonzélez , C. , Carrasco-Fenech , C. , Javier Caro-Gonzélez , F. , Correa-Ruiz , C. and Maria Péez-Sandubete , C. 2001 . The role of environmental accounting in organisational change: an exploration of Spanish companies . Accounting, Auditing and Accountability Journal , 14 ( 2 ) : 213 – 239 .
   Google Scholar
• Larrnaga-Gonzlez , C. and Bebbington , J. 2001 . Accounting change or institutional appropriation? A case study of the implementation of environmental accounting . Critical Perspectives on Accounting , 12 ( 3 (June) : 269 – 292 .
   Google Scholar
• Levy , D. L. and Egan , D. 2003 . A neo-Gramscian approach to corporate political strategy: Conflict and accommodation in the climate change negotiations . Journal of Management Studies , 49, 4 ( June ) : 803 – 829 .
   Web of Science ®Google Scholar
• Lober , D. J. , Bynum , D. , Cambell , E. and Jaques , M. 1997 . The 100 plus corporate environmental report study: a survey of an evolving management tool . Business Strategy and the Environment , 6, 2 ( May ) : 57 – 73 .
   Google Scholar
• Lomborg , B. 2001 . The Skeptical Environmentalist: Measuring the real state of the world , Cambridge : Cambridge University Press .
   Google Scholar
• Lorraine , N. H.J. , Collison , D. J. and Power , D. M. 2004 . An analysis of the stock market impact of environmental performance information . Accounting Forum , 28, 1 ( March ) : 7 – 26 .
   Google Scholar
• Lucas , K. , Walker , G. , Eames , M. , Fay , H. and Poustie , M. 2004 . Environment and Social Justice: Rapid Research and Evidence Review , London : Policy Studies Institute .
   Google Scholar
• Malthus, T. (1798). An Essay on the Principle of Population. London, printed for J. Johnson, in St. Paul's Churchyard, rendered into HTML format by Ed Stephan, 10 August 1997. http://www.ac.wwu.edU/~stephan/malthus/malthus.0.html
   Google Scholar
• Margoli , J. D. and Walsh , J. P. 2003 . Misery loves companies: rethinking social initiatives by business? . Administrative Science Quarterly , 48 : 268 – 305 .
   Web of Science ®Google Scholar
• Marshall , R. S. and Brown , D. 2003 . Corporate environmental reporting: what's in a metric? . Business Strategy and the Environment , 12, 2 ( March-April ) : 87 – 106 .
   Google Scholar
• Marshall , G and Lynas , M. 2003 . Why we don't give a damn? . New Statesman , : 18 – 20 .
   Google Scholar
• Mathews , M. R. and Reynolds , M. A. 2001 . Cultural relativity and accounting for sustainability: a research note . Accounting Forum , 25, 1 ( March ) : 79 – 88 .
   Google Scholar
• Mayhew , N. 1997 . “ Fading to grey: the use and abuse of corporate executives' representational power ” . In Hijacking Environmentalism: Corporate response to sustainable development , Edited by: Welford , R. 63 – 95 . London : Earthscan .
   Google Scholar
• Meadows , D. H. , Meadows , D. L. , Randers , J. and Behrens , W. H. 1972 . The Limits to Growth , London : Pan .
   Google Scholar
• Meadows , D. H. , Meadows , D. L. and Randers , J. 1992 . Beyond the Limits , Post Mills , VT : Chelsea Green Publishing .
   Google Scholar
• Meadows , D. , Randers , J. and Meadows , D. 2004 . Limits to Growth: The 30 year update , London : Earthscan .
   Google Scholar
• Miles , S. , Hammond , K. and Friedman , A. L. 2002 . Social and environmental reporting and ethical investment. , London : ACCA . ACCA Research Report No.77.
   Google Scholar
• Millennium Ecosystem Assessment (2005). Living Beyond Our Means: Natural Assets and Human Weil-Being: Statement from the board.. http://www.millenniumassessment.org/en/Products.BoardStatement
   Google Scholar
• Milne , M. J. and Chan , C. C. 1999 . Narrative corporate social disclosures: how much difference do they make to investment decision-making? . British Accounting Review , 31, 4 ( December ) : 439 – 457 .
   Google Scholar
• Milne , M. J. , Kearins , K. N. and Walton , S. in press . Creating adventures in wonderland? The journey metaphor and environmental sustainability . Organization ,
   Web of Science ®Google Scholar
• Milne , M. J. and Patten , D. M. 2002 . Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures . Accounting, Auditing and Accountability Journal , 15 ( 3 ) : 372 – 405 .
   Google Scholar
• Milne , M. J. , Tegigda , H. M. and Walton , S. 2003 . The triple bottom line: benchmarking New Zealand's early reporters . University of Auckland Business Review , 5, 2 ( September ) : 36 – 50 .
   Google Scholar
• Mintzberg , H. 1983 . The case for corporate social responsibility . The Journal of Business Strategy , 4 ( 2 ) : 3 – 15 .
   Google Scholar
• Moffatt , I. “ Environmental space, material flow analysis and ecological footprinting ” . In Handbook of Sustainable Development. , Edited by: Atkinson , G. , Dietz , S. and Neumayer , E. A. Cheltenham : Edward Elgar . forthcoming
   Google Scholar
• Murray , A. , Sinclair , D. , Power , D. and Gray , R. 2006 . Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK . Accounting, Auditing and Accountability Journal , 19 ( 2 ) : 228 – 255 .
   Google Scholar
• Neu , D. , Warsame , H. and Pedwell , K. 1998 . Managing public impressions: environmental disclosures in annual reports . Accounting Organizations and Society , 23 ( April ) : 265 – 282 .
   Web of Science ®Google Scholar
• New Economics Foundation . 2000 . Corporate Spin: The troubled teenage years of social reporting , London : NEF .
   Google Scholar
• Norton , B. G. “ Ethics and sustainable development: an adaptive approach to environmental choice ” . In A Handbook of Sustainable Development. , Edited by: Atkinson , G. , Dietz , S. and Neumayer , E. Cheltenham : Edward Elgar . forthcoming
   Google Scholar
• Oberndorfer , M. 2004 . Sustainability Pays Off: An analysis about the stock exchange performance of members of the World Business Council for Sustainable Development (WBCSD) , Vienna : Kommunalkredit Dexia Asset Management .
   Google Scholar
• Orlitzsky , M. and Benjamin , J. D. 2001 . Corporate social performance and firm risk: a meta-analytical review . Business and Society , 40, 4 ( December ) : 369 – 396 .
   Google Scholar
• Orlitzk , M , Schmidt , F. L. and Rynes , S. L. 2003 . Corporate social and financial performance: a meta analysis . Organization Studies , 24 ( 3 ) : 403 – 441 .
   Web of Science ®Google Scholar
• Owen , D. , Gray , R. and Bebbington , K. J. 1997 . Green accounting: cosmetic irrelevance or radical agenda for change?? . Asia-Pacific Journal of Accounting , 4, 2 ( December ) : 175 – 198 .
   Google Scholar
• Owen , D. L. , Swift , T. , Bowerman , M. and Humphreys , C. 2000 . The new social audits: accountability, managerial capture or the agenda of social champions? . European Accounting Review , 9 ( 1 ) : 81 – 98 .
   Google Scholar
• Owen , D. L. , Swift , T. and Hunt , K. 2001 . Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting . Accounting Forum , 25, 3 ( September ) : 264 – 282 .
   Google Scholar
• Patten , D. M. 2002 . The relation between environmental performance and environmental disclosure: a research note . Accounting Organizations and Society , 27, 8 ( November ) : 763 – 773 .
   Web of Science ®Google Scholar
• Patten , D. 2002b . Media exposure, public policy pressure and environmental disclosure: an examination of the impact of TRI data availability . Accounting Forum , 26, 2 ( June ) : 152 – 171 .
   Google Scholar
• Pava , M. L. and Krausz , J. 1996 . The association between corporate social responsibility and financial performance: the paradox of social cost . Journal of Business Ethics , 15, 3 ( March ) : 321 – 357 .
   Web of Science ®Google Scholar
• Pearce , D. , Markandya , A. and Barbier , E. B. 1989 . Blueprint for a Green Economy , London : Earthscan .
   Google Scholar
• Porritt , J. 2005 . Capitalism: as if the world matters , London : Earthscan .
   Google Scholar
• Porter , M. E. and van der Linde , C. 1995 . Green and competitive: ending the stalemate . Harvard Business Review , : 120 – 134 .
   Web of Science ®Google Scholar
• Prakash , P. and Rappaport , A. 1977 . Information inductance and its significance for accounting? . Accounting, Organizations and Society , 2 ( 1 ) : 29 – 38 .
   Google Scholar
• Preston , L. E. 1978 . Analyzing corporate social performance: methods and results . Journal of Contemporary Business , 7 : 135 – 150 .
   Google Scholar
• Rahaman , A. B. , Lawrence , S. and Roper , J. 2004 . Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? . Critical Perspectives on Accounting , 15, 1 ( January ) : 35 – 56 .
   Google Scholar
• Rawls , J. 1972 . A Theory of Justice , Oxford : Oxford University Press .
   Google Scholar
• Richardson , A. J. , Welker , M. and Hutchinson , I. R. 1999 . Managing capital market reactions to social responsibility . International Journal of Management Reviews , 1 ( 1 ) : 17 – 43 .
   Google Scholar
• Roberts , R. W. 1992 . Determinants of corporate social responsibility disclosure . Accounting. Organizations and Society , 17 ( 6 ) : 595 – 612 .
   Web of Science ®Google Scholar
• Rockness , J. W. 1985 . An assessment of the relationship between US corporate environmental performance and disclosure . Journal of Business Finance and Accounting , 12, 3 ( Autumn ) : 339 – 354 .
   Google Scholar
• Rivoli , P. 1995 . Ethical aspects of investor behaviour . Journal of Business Ethics , 14, 4 ( April ) : 265 – 277 .
   Web of Science ®Google Scholar
• Savage , D and Jasch , C. 2005 . International Guidance Document on Environmental Management Accounting. , New York : 1FAC .
   Google Scholar
• Schmidheiny , S. 1992 . Changing Course , New York : MIT Press .
   Google Scholar
• Schmidheiny , S. and Zorraquin , F. J. 1996 . Financing Change: The financial community, eco-efficiency and sustainable development , Cambridge , Mass. : MIT Press .
   Google Scholar
• Schwartz , P. and Gibb , B. 1999 . When Good Companies Do Bad Things: Responsibility And Risk In An Age Of Globalization , New York : John Wiley .
   Google Scholar
• Simmons , C. and Neu , D. 1996 . Managing social disclosures: the cost of social responsibility report . Journal of Applied Accounting Research. , 3 ( I ) : 35 – 58 .
   Google Scholar
• Simms , A. 2005 . Ecological Debt , London : Pluto Press .
   Google Scholar
• Simon , J. L. 1981 . The ultimate resource , Oxford : Martin Robertson .
   Google Scholar
• Simon , J. L. and Kahn , H. 1984 . The Resourceful Earth: a response to Global 2000. , New York : Blackwell .
   Google Scholar
• Skogsvik , K. 1998 . Conservative accounting principles, equity valuation and the importance of voluntary disclosures . British Accounting Review , 30, 4 ( December ) : 361 – 382 .
   Google Scholar
• Solomon , A. and Lewis , L. 2002 . Incentives and disincentives for corporate environmental disclosure . Business Strategy and the Environment , 11, 3 ( May-June ) : 154 – 169 .
   Google Scholar
• Solow , R. M. 1993 . “ Sustainability: an economist's perspective ” . In Economics of the Environment: Selected readings , 3rd , Edited by: Dorfman , R. and Dorfman , N. S. 179 – 187 . New York : Norton .
   Google Scholar
• Spence , C. and Gray , R. Social and Environmental Reporting and the Business Case. , London : ACCA . forthcoming
   Google Scholar
• Ability/UNEP , Sustain . 2001 . Buried Treasure: Uncovering the business case for corporate sustainability , London : SustainAbility/UNEP .
   Google Scholar
• SustainAbility . 2002 . Trust Us: The 2002 Global Reporters Survey of Corporate Sustainability Reporting , London : SustainAbility/UNEP .
   Google Scholar
• SustainAbility/WWF . 2005 . Influencing Power: Reviewing the conduct and content of corporate lobbying , London : SustainAbility/WWF .
   Google Scholar
• Toms , J. S. 2002 . Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence . British Accounting Review. , 34, 3 ( September ) : 257 – 282 .
   Google Scholar
• Turner , A. 2002 . Just Capital: the Liberal Economy. , London : Pan .
   Google Scholar
• Tregidga , H. M. and Milne , M. J. in press . From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter . Business Strategy and the Environment ,
   Google Scholar
• Tyteca , D. , Carlens , J. , Berkhout , F. , Hertin , J. , Wehrmeyer , W. and Wagner , M. 2002 . Corporate environmental performance evaluation: evidence from the MEPI project . Business Strategy and the Environment. , 11, 1 ( Jan-Feb ) : 1 – 13 .
   Google Scholar
• Ullmann , A. E. 1985 . Data in search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of US firms . Academy of Management Review , 10 ( 3 ) : 540 – 557 .
   Web of Science ®Google Scholar
• United Nations Environment Programme, (UNEP, . 2002 . Global Environmental Outlook (GEO - 3) 2002. , London : Earthscan .
   Google Scholar
• United Nations World Commission on Environment and Development . 1987 . Our Common Future (The Brundtland Report) , Oxford : OUP .
   Google Scholar
• Vedso , L. 1996 . Compulsory green reporting in Denmark - from 1996 . Social and Environmental Accounting Journal , 16, 1 ( April ) : 7 – 8 .
   Google Scholar
• Wackernagel , M. and Rees , W. 1996 . Our Ecological Footprint: Reducing Human Impact on the Earth , Gabriola Island. , BC : New Society Publishers .
   Google Scholar
• Wagner , M. 2001 . A review of empirical studies concerning the relationship between environmental and economic performance , Lüneburg : Center for Sustainability Management . August.
   Google Scholar
• Walley , N. and Whitehead , B. 1994 . It's not easy being green? . Harvard Business Review , May/June : 46 – 52 .
   Google Scholar
• Webster , P. J. , Holland , G. J. , Curry , J. A. and Chang , H-R. 2005 . Changes in tropical cyclone number, duration and intensity in a warming environment . Science , 309 ( 16 (September) : 1,844 – 1,846 .
   Web of Science ®Google Scholar
• Weizsäcker , E. , Von, Lovins , A. B. and Lovins , L. H. 1997 . Factor Four: Doubling Wealth. Halving Resource Use , London : Earthscan .
   Google Scholar
• Welford , R. 1997 . Hijacking Environmentalism: Corporate response to sustainable development , London : Earthscan .
   Google Scholar
• White , A. and Kieman , M. 2004 . Corporate Environmental Governance: A study into the influence of environmental governance and financial performance. , Bristol : Environment Agency/ Innovest .
   Google Scholar
• Willums , Jan-Olaf . 1998 . The Sustainable Business Challenge: A briefing agenda for tomorrow's business leaders , Sheffield : Greenieaf Publishing . with WBCSD.
   Google Scholar
• Wiseman , J. 1982 . An evaluation of environmental disclosure made in corporate annual reports . Accounting Organizations and Society , 7 ( 1 ) : 53 – 63 .
   Web of Science ®Google Scholar
• WWF . 2004 . Living Planet Report 2004 , Gland , , Switzerland : WWF - World Wide Fund for Nature .
   Google Scholar
• Zadek , S. and Tuppen , C. May, 2000 . Adding Values: The Economics of Sustainable Business , London : British Telecommunication plc .
   Google Scholar