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White Tigers, Zoos and Sustainability Reporting: A Cynical Reflection

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  • Dennis M. Patten

Abstract

This essay reflects on the growing trend of standalone corporate social responsibility reports. And although several recently published studies seem to suggest that at least some users of the reports find value in them, particularly when they are deemed to be of higher quality, I offer an argument that in their current voluntary state, the practice may be more harmful than beneficial.

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  • Dennis M. Patten, 2012. "White Tigers, Zoos and Sustainability Reporting: A Cynical Reflection," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 32(1), pages 17-25, April.
    • Handle: RePEc:taf:seaccj:v:32:y:2012:i:1:p:17-25
    DOI: 10.1080/0969160X.2012.656405
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    Cited by:

    1. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    2. Ammar Ali Gull & Nazim Hussain & Sana Akbar Khan & Zaheer Khan & Asif Saeed, 2023. "Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling," Journal of Business Ethics, Springer, vol. 185(2), pages 349-374, June.
    3. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    4. Khurshid, Hamid & Snell, Robin Stanley, 2021. "Examining mechanisms for creating shared value by Asian firms," Journal of Business Research, Elsevier, vol. 129(C), pages 122-133.
    5. Diletta Acuti & Marco Bellucci & Giacomo Manetti, 2024. "Preventive and Remedial Actions in Corporate Reporting Among “Addiction Industries”: Legitimacy, Effectiveness and Hypocrisy Perception," Journal of Business Ethics, Springer, vol. 189(3), pages 603-623, January.
    6. Nobahar , Emad & Dehghan Nayeri , Mahmoud & Azar , Adel, 2019. "Sustainability of Iranian Banks: Role of Financial and Non-Financial Determinants," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(4), pages 495-524, October.

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