ABSTRACT
If there is one concept that demands societal change, it is sustainable development (hereafter SD). A desire for SD emerges from the realization that current forms of economic organization create social, environmental and economic effects that, at their most extreme, endanger life on this planet and human life in particular (see, for example, Hawken, 1993; Von Weizsacker et al., 1998; Hawken et al., 1999; Meadows et al., 2004). Regardless, current economic development creates much human and ecological damage, even while falling short of a planetary ‘disaster’ scenario. The question that this chapter addresses is how, if at all, does social and environmental accounting and reporting (hereafter SEAR) lead to ‘change’ within organizations such that SD may be pursued. Three aspects are examined to answer that question: (1) what constitutes organizational change, (2) how accounting interventions may be linked to organizational change and (3) the extent to which these interventions may impact upon the broader goal of SD.
