The new social audits: accountability, managerial capture or the agenda of social champions?

By David Owen, Tracey A. Swift, C. Humphrey, Mary Bowerman. 2000

547 citations recorded by the source corpus.

Subfields: Public Administration, Strategy and Management, Urban Studies

View Paper: https://www.semanticscholar.org/paper/018f2cae98cf9ad6e7d8cff7fe975a4aaca6da14

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In Public Administration

1. Ans Kolk
2. A. Belal
3. Hussain Gulzar Rammal
4. M. Momin

In Strategy and Management

1. J. Pinkse
2. Ans Kolk
3. F. Fortanier
4. B. Ackers
5. N. Eccles
6. Jonathan H. Grenier
7. Ray Ball
8. Rania Kamla

Citations in the corpus

• Deconstructing the Way in which Value Is Created in the Context of Social Entrepreneurship (2018, unknown): “For example, Owen et al. (2000) state that the absence of clear and reliable social impact measures makes it difficult to demonstrate convincingly the social benefit of a particular organization to key stakeholders.”
• Mandatory corporate social responsibility assurance practices (2015, background): “CSR assurance engagements should therefore cover the entire process through which companies determine and measure their economic, social and environmental impacts, and report on the results to affected stakeholders (Owen et al., 2000).”
• Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective (2008, background): “First, stakeholder dialogs initiated during the implementation of a standard cannot be assumed to involve a full cast of players (ISEA, 1999; Owen et al., 2000; Rasche and Esser, 2006).”
• Accounting for the Unaccountable: Biodiversity Reporting and Impression Management (2014, unknown): “Third, sustainability reporting is shaped by the managerial and ideological capture of information (Owen et al. 2000; Milne and Gray 2013; Milne et al. 2009), whose collection and release reflect the interests of organizations rather than those of the stakeholders (Moneva et al.”
• Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001, background): “See David and Brierley (1985); Posner (1996); La Porta and others (1997, 2000); Ball, Kothari, and Robin (2000).”
• Social accounting's emancipatory potential: A Gramscian critique (2009, background): “…crystallised on numerous occasions by Gray et al. (1987, 1995, 1996, 1997), and carried through by many others (see, for example, Adams, 2002; Bebbington, 1997; Buhr, 1998, 2002; Deegan, 2002; Owen et al., 2000, 2001; O’Dwyer, 2002, 2003; Thomson and Bebbington, 2005; Unerman and Bennett, 2004).”
• Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency (2007, unknown): “Owen et al. (2000) argue that this can occur because there is not a mechanism in place that creates any real type of stakeholder participation in corporate governance.”