Social and environmental reporting in the UK: a pedagogic evaluation

摘要: Abstract This paper argues that the provision of accounts and by organisations can be viewed as being a process education is thus amenable to pedagogic assessment. In providing about their activities, are educating those internal external organisation ‘events’ which have previously been unknown or incompletely known ‘account audiences’. As result, changed perception organisation, described some other change in understanding may emerge. Taking this premise starting point, seeks explore how social environmental reporting (hereafter SER) evaluated from perspective. undertaking task, draws extensively (but not exclusively) on work Paulo Freire (primarily [Pedagogy Oppressed, Pelican, London, 1996]). We argue Freire’s relevant evaluation SER because focuses critical emancipatory possibilities education. similar vein, proponents suggest it provides for (see, example, [Acc. Aud. Accountability J. 10 (3) (1997) 365; Accounts accounting sustainable development, University Dundee, 1999; Acc. Organisations Society 17 (5) (1992) 399; Asia-Pacific 4 (2) 175; Environmental Law Ecological Responsibility: The Concept Practice Self-Organization, Wiley, 1994]). Evaluating through lens sheds light robustness these claims. addition, we use conception what constitutes an pedagogy evaluate processes create social, development reports themselves.