{"id":"https://openalex.org/W1995095158","doi":"https://doi.org/10.1016/j.accfor.2007.08.002","title":"The business case for regulation of corporate social responsibility and accountability","display_name":"The business case for regulation of corporate social responsibility and accountability","publication_year":2007,"publication_date":"2007-11-26","ids":{"openalex":"https://openalex.org/W1995095158","doi":"https://doi.org/10.1016/j.accfor.2007.08.002","mag":"1995095158"},"language":"en","primary_location":{"id":"doi:10.1016/j.accfor.2007.08.002","doi":"https://doi.org/10.1016/j.accfor.2007.08.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2007.08.002","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091614925","display_name":"Jeffrey Unerman","orcid":"https://orcid.org/0000-0002-2618-654X","observed_orcids":["https://orcid.org/0000-0002-2618-654X"]},"institutions":[{"id":"https://openalex.org/I124357947","display_name":"University of London","ror":"https://ror.org/04cw6st05","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947"]},{"id":"https://openalex.org/I184558857","display_name":"Royal Holloway University of London","ror":"https://ror.org/04g2vpn86","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I184558857"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Jeffrey Unerman","raw_affiliation_strings":["School of Management, Royal Holloway, University of London, Egham, Surrey, TW20 0EX, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Royal Holloway, University of London, Egham, Surrey, TW20 0EX, UK","institution_ids":["https://openalex.org/I124357947","https://openalex.org/I184558857"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052280575","display_name":"Brendan O\u2019Dwyer","orcid":"https://orcid.org/0000-0002-5174-3301","observed_orcids":["https://orcid.org/0000-0002-5174-3301"]},"institutions":[{"id":"https://openalex.org/I887064364","display_name":"University of Amsterdam","ror":"https://ror.org/04dkp9463","country_code":"NL","type":"education","lineage":["https://openalex.org/I887064364"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Brendan O\u2019Dwyer","raw_affiliation_strings":["University of Amsterdam Business School, University of Amsterdam, Roetersstraat 11, 1018 WB Amsterdam, The Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Amsterdam Business School, University of Amsterdam, Roetersstraat 11, 1018 WB Amsterdam, The Netherlands","institution_ids":["https://openalex.org/I887064364"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5091614925"],"corresponding_institution_ids":["https://openalex.org/I124357947","https://openalex.org/I184558857"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":5.6587,"has_fulltext":false,"cited_by_count":122,"citation_normalized_percentile":{"value":0.95853763,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":"31","issue":"4","first_page":"332","last_page":"353"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9660000205039978},{"id":"https://openalex.org/keywords/stakeholder-interests","display_name":"stakeholder interests","score":0.753000020980835},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.8970000147819519},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.5049999952316284}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8238198757171631},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.81291663646698},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7701247334480286},{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.71465003490448},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6374232172966003},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.6333858966827393},{"id":"https://openalex.org/C2779093199","wikidata":"https://www.wikidata.org/wiki/Q338010","display_name":"Shareholder value","level":4,"score":0.5704087018966675},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5528398156166077},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5487249493598938},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.5344181656837463},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4995889663696289},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.431692510843277},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.27471473813056946},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22109800577163696},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16192615032196045},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0975005030632019},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.accfor.2007.08.002","doi":"https://doi.org/10.1016/j.accfor.2007.08.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2007.08.002","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:openaire_cris_publications/d7ae247c-6eaf-4006-a03d-2c924ecf9605","doi":null,"is_oa":false,"landing_page_url":"https://research.manchester.ac.uk/en/publications/d7ae247c-6eaf-4006-a03d-2c924ecf9605","pdf_url":null,"source":{"id":"https://openalex.org/S4306400662","display_name":"Research Explorer (The University of Manchester)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I28407311","host_organization_name":"University of Manchester","host_organization_lineage":["https://openalex.org/I28407311"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Unerman, J & O'Dwyer, B 2007, 'The business case for regulation of corporate social responsibility and accountability', Accounting Forum, vol. 31, no. 4, pp. 332-353. https://doi.org/10.1016/j.accfor.2007.08.002","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:taf:accfor:v:31:y:2007:i:4:p:332-353","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1016/j.accfor.2007.08.002","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:eprints.lancs.ac.uk:127000","doi":null,"is_oa":false,"landing_page_url":"https://eprints.lancs.ac.uk/id/eprint/127000/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401916","display_name":"Lancaster EPrints (Lancaster University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67415387","host_organization_name":"Lancaster University","host_organization_lineage":["https://openalex.org/I67415387"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W116405251","https://openalex.org/W1485191122","https://openalex.org/W1491531314","https://openalex.org/W1538605245","https://openalex.org/W1559924327","https://openalex.org/W1564577216","https://openalex.org/W1565140295","https://openalex.org/W1577773346","https://openalex.org/W1598416334","https://openalex.org/W1963548349","https://openalex.org/W1984663196","https://openalex.org/W1988763630","https://openalex.org/W2011937281","https://openalex.org/W2023775431","https://openalex.org/W2047735993","https://openalex.org/W2052140305","https://openalex.org/W2062199894","https://openalex.org/W2062985325","https://openalex.org/W2068213484","https://openalex.org/W2090841340","https://openalex.org/W2099416858","https://openalex.org/W2102730503","https://openalex.org/W2108046293","https://openalex.org/W2158003075","https://openalex.org/W2261845428","https://openalex.org/W2493277383","https://openalex.org/W2499441766","https://openalex.org/W2588205325","https://openalex.org/W4231834649","https://openalex.org/W4235176890","https://openalex.org/W4242709221","https://openalex.org/W4299932822"],"related_works":["https://openalex.org/W2405432270","https://openalex.org/W7217059142","https://openalex.org/W2056585599","https://openalex.org/W3030914125","https://openalex.org/W4295915741","https://openalex.org/W2786120867","https://openalex.org/W2178216824","https://openalex.org/W4390234296","https://openalex.org/W2132786642","https://openalex.org/W1544088928"],"abstract_inverted_index":{"This":[0],"paper":[1],"develops":[2],"an":[3],"alternative":[4],"(or":[5],"supplementary)":[6],"theoretical":[7],"justification":[8,27],"for":[9],"the":[10,26,30,42,51],"regulation":[11,47],"of":[12,56,59],"corporate":[13,66],"social":[14,18,52],"responsibility":[15],"(CSR)":[16],"and":[17,19,22,53,69],"environmental":[20,54],"accounting":[21],"reporting":[23],"(SEAR)":[24],"to":[25,41,49,64],"contained":[28],"in":[29],"extant":[31],"academic":[32],"literature.":[33],"It":[34],"does":[35],"this":[36],"by":[37],"demonstrating":[38],"how,":[39],"contrary":[40],"dominant":[43],"business":[44],"discourse,":[45],"increased":[46],"designed":[48],"protect":[50],"interests":[55],"a":[57],"range":[58],"stakeholders":[60],"can":[61],"also":[62],"serve":[63],"enhance":[65],"economic":[67],"performance":[68],"shareholder":[70],"value.":[71]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":9}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
