Lawyers, Accountants and Financial Analysts Competing Rationales in Regulating CSR Disclosure
|Speaker:||David Monciardini , University of Exeter|
|Date:||Wednesday 12 October 2016|
|Time:||14:50 - 15:30|
|Location:||Kolade Teaching Room. Building One|
Recent EU regulatory changes have introduced for the first time the obligation for large corporations to include in their annual reports CSR information. This regulatory change is creating a strange encounter between the parallel worlds of environmental and human rights lawyers; international accountants; and financial analysts. However, these ‘transnational communities’ (Djelic and Quack 2010) deploy different – often competing – rationales, languages and tools to look at this issue. This situation requires a difficult translation between law, accounting and finance. Drawing on an extensive analysis, the paper investigates this strange encounter, exploring the role of these communities in shaping the regulatory debate.