سکوت شرکت: افشای زیست محیطی و موافقت نامه تجارت آزاد آمریکای شمالی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|17300||2001||17 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Critical Perspectives on Accounting, Volume 12, Issue 4, August 2001, Pages 405–421
This paper uses the highly politicized passage of the North American Free Trade Agreement (NAFTA) and its environmental side agreement as a venue to explore the nature of accountability and environmental disclosure. The components of accountability (account-giver, relationships, power and conduct that matters) are outlined. While notions of accountability would lead us to expect a modicum of relevant disclosure, the empirical results are otherwise. Environmental disclosure was drawn from the database, Disclosure, for US and Canadian companies for year ends covering the period 1990 to 1995. Only nine references to the effect of NAFTA on the ecological environment were found. The conclusion is reached that managers and companies do not see themselves as accountable for or liable to speak about their environmental performance in connection with NAFTA. Aspects of power and accountability are discussed and a few comments are offered on a way forward.