How Useful Are Shell's Reports for Stimulating Dialogue

This paper provides insights into how the language used in social/environmental\ud accounts/reports contributes to the maintenance and reproduction of understandings,\ud identities and social relations. While I develop the ‘radical critique’ within the\ud social/environmental accounting/reporting literature, I also attempt to respond to calls\ud for critical contributions to the social/environmental accounting/reporting literature to\ud offer some pathway for change and development (Gray, 2002). To this end, I explore\ud social/environmental accounting/reporting within developing discourses about\ud corporate social responsibility and sustainable development. I do so in a way that\ud attempts to make a contribution to three longstanding\ud debates in two literatures: how\ud business organisations become socially responsible; whether social/environmental\ud accounting/reporting contributes to business and social change; and the critique of\ud social/environmental accounting because of its constitutive properties