Contrafatto, Massimo; Ferguson, John; Power, David; … - In: Accounting, Auditing & Accountability Journal 33 (2019) 3, pp. 559-587
Purpose: The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach: The paper...