Auditing and Environmental Expertise: Between Protest and Professionalisation
1991; Emerald Publishing Limited; Volume: 4; Issue: 3 Linguagem: Inglês
10.1108/09513579110141751
ISSN2051-3151
Autores Tópico(s)Environmental Sustainability in Business
ResumoRecent initiatives in environmental audit prompt questions about the nature of the technical expertise upon which such practices may depend. At the heart of these practices lie expert constructions of environmental risk. It is suggested, on the basis of a deconstructed principal‐agent framework, that accounting‐based environmental audits have the potential to constrain social perceptions of corporate accountability and environmentally‐relevant action.
Referência(s)