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An insider's reflection on quantitative research in the social and environmental disclosure domain

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  • Patten, Dennis M.

Abstract

In this commentary, I reflect on my use of quantitative techniques to assess corporate social and environmental accounting (SEA) and disclosure. In addition to summarizing my intended agenda in that regard, I offer my reasons for relying on quantitative methods while also acknowledging issues and concerns within the body of SEA research using these techniques. Overall, I try to make the case that multiple approaches to analysis of SEA issues are necessary to truly understand, and ultimately, improve corporate disclosure, and accordingly, there is a place for quantitative investigations within the critical arena.

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  • Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
    • Handle: RePEc:eee:crpeac:v:32:y:2015:i:c:p:45-50
    DOI: 10.1016/j.cpa.2015.04.006
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    4. Roberts, Robin W. & Wallace, Dana M., 2015. "Sustaining diversity in social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 78-87.
    5. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
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    7. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
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