Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment

Rob Gray all

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Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment

By Rob Gray, Carol A. Adams, Dave Owen
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Rob Gray all
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Accountability, Social Responsibility and Sustainability addresses the broad and complicated interactions between organisational life, civil society, markets, inequality and environmental degradation through the lenses of accounting, accountability, responsibility and sustainability. Placing the way in which organisations are controlled and the metrics by which they are run at the heart of the analysis, this text also explores how this system opposes the very concerns of societal well-being and environmental stewardship that form the basis of civilised society.

Gray, Adams and Owen offer an in-depth and nuanced guide to this theory, recognising the crucial role played by scholars and practitioners in approaching these central tensions. The theory is extensively supported by analysis of developments in practice and in a real-world context.


Aimed principally at undergraduate and postgraduate Accounting students, Accountability, Social Responsibility and Sustainability will prove invaluable to any  student, teacher or practitioner with an interest in the central role accounting, finance, accountability, CSR and sustainability play in the future of society and the planet.

Table of contents
  • Chapter 1: Introduction, issues and context
  • Chapter 2: Ways of seeing and thinking about the world: systems thinking and world views
  • Chapter 3: Corporate social responsibility and accountability
  • Chapter 4: Description, development and explanation of social, environmental and sustainability acco
  • Chapter 5: Social and community issues
  • Chapter 6: Employees and unions
  • Chapter 7: Environmental issues
  • Chapter 8: Finance and financial issues
  • Chapter 9: Seeking the Holy Grail: towards the triple bottom line and/or sustainability?
  • Chapter 10: The social audit movement
  • Chapter 11: Governance, attestation and institutional issues
  • Chapter 12: CSR and accountability in other organisations: the public and third sectors, not-for-pro
  • Chapter 13: Accounting and accountability for responsibility and sustainability: some possible ways
  • Chapter 14: What next? A few final thoughts