The new social audits: accountability, managerial capture or the agenda of social champions?

摘要: Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical environmental audit arena, together an extensive review recent literature area, this paper offers critical appraisal current developments newly revitalized social movement. We particularly question whether their enthusiasm for bringing into mainstream business thinking its advocates risk compromising democratic ideals founding fathers A particular concern raised is that without real change corporate governance structures, could become monopolized by consultants and/or management hence amount to little more than skilfully controlled public relations exercise.