Lawyers, Accountants and Financial Analysts Competing Rationales in Regulating CSR Disclosure

Research Cluster

Speaker:David Monciardini , University of Exeter
Date: Wednesday 12 October 2016
Time: 14:50 - 15:30
Location: Kolade Teaching Room. Building One

Further details

Abstract

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.