{"id":1405,"date":"2017-12-27T14:45:05","date_gmt":"2017-12-27T13:45:05","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1405"},"modified":"2017-12-27T14:45:05","modified_gmt":"2017-12-27T13:45:05","slug":"lessons-from-the-third-wave-a-reflection-on-the-rediscovery-of-corporate-social-responsibility-by-the-mainstream-accounting-research-community","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lessons-from-the-third-wave-a-reflection-on-the-rediscovery-of-corporate-social-responsibility-by-the-mainstream-accounting-research-community\/","title":{"rendered":"Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community"},"content":{"rendered":"

Patten Dennis M.\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/Fascicolo: 2-2013<\/p>\n

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In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the \u2018third wave\u2019 of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.<\/p>\n

Keywords:\u00a0<\/strong>Social and environmental accounting, corporate social responsibilityreporting, mainstream accounting<\/p>\n

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