David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 17 (13):1499-1507 (1998)
This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability audit movement come from as why? Sustainable development auditing and reporting in Canada is voluntary. Practice varies from an elementary level to a sophisticated integrated assessment of social, environmental, labour, sourcing and trading, and governance issues. The depth of practice and experience in this area depends on several factors, including: corporate commitment, the degree of public perception of sector-wide environmental issues, exposure to legal liability, and the extent of dialogue and transparency associated with the auditing process. Differences of opinion about accounting and auditing standards as well as whether all, or parts of, audits should be independent are explored. The sources of data used for this paper include the EthicScan Corporate 1500 DataBase, The Corporate Ethics Monitor, various reports prepared by EthicScan Canada, and the consultancies of both authors.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Cory Searcy (2012). Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda. [REVIEW] Journal of Business Ethics 107 (3):239-253.
Alice Klettner, Thomas Clarke & Martijn Boersma (2013). The Governance of Corporate Sustainability: Empirical Insights Into the Development, Leadership and Implementation of Responsible Business Strategy. Journal of Business Ethics:1-21.
Similar books and articles
Michael John McNamee & Scott Fleming (2007). Ethics Audits and Corporate Governance: The Case of Public Sector Sports Organizations. [REVIEW] Journal of Business Ethics 73 (4):425 - 437.
Reggy Hooghiemstra (2000). Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting. Journal of Business Ethics 27 (1-2):55 - 68.
Alan Willis (2003). The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics 43 (3):233 - 237.
Kenneth D'Silva & Jeffrey Ridley (2007). Internal Auditing's International Contribution to Governance. International Journal of Business Governance and Ethics 3 (2):113-126.
Risako Morimoto, John Ash & Chris Hope (2005). Corporate Social Responsibility Audit: From Theory to Practice. [REVIEW] Journal of Business Ethics 62 (4):315 - 325.
Güler Aras & David Crowther (2009). Corporate Sustainability Reporting: A Study in Disingenuity? [REVIEW] Journal of Business Ethics 87 (1):279 - 288.
Timo W. M. Van Den Brink & Frans van Der Woerd (2004). Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments. Journal of Business Ethics 55 (2):187 - 203.
Timo W. M. van den Brink & Frans van der Woerd (2004). Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments. [REVIEW] Journal of Business Ethics 55 (2):187-203.
Lizet Quaak, Theo Aalbers & John Goedee (2007). Transparency of Corporate Social Responsibility in Dutch Breweries. Journal of Business Ethics 76 (3):293 - 308.
Vassilios P. Filios (1984). Corporate Social Responsibility and Public Accountability. Journal of Business Ethics 3 (4):305 - 314.
Added to index2009-01-28
Total downloads16 ( #116,578 of 1,410,448 )
Recent downloads (6 months)1 ( #177,872 of 1,410,448 )
How can I increase my downloads?