Fifth International Conference Of Consumer Citizenship, Tallinn, Estonya, 5 - 06 Mayıs 2008, ss.74-84
Quality Of Information Produced By Producers : Green Washing Or We
Can Really Trust ?
Globalization has helped to shift some of the
responsibility for protecting citizenship rights away from governments to
corporations. Corporations enter the arena of citizenship in circumstances
where traditional governmental actors fail to be the counterpart of
citizenship. Globalization has also substantially reshaped notion of
citizenship. Since corporations have tended to partly take over or sometimes
are expected to take over certain functions with regard to the protection,
facilitation, and enabling of citizens' rights--formerly an expectation placed
solely on governments, consumers as well as citizens have needed and assessed
information about impacts of corporations in society. Providing information in
modern society has become significant. The triple bottom line (TBL) is a term
coined and advocated by John Elkington. His view of the TBL is that it
represents the idea that business does not have just one single goal- namely
adding economic value- but that it has an extended goal set which necessitates
adding environmental and social value too. Many companies around the world
report information on their economic, environmental and social policies,
practices and performance. But this information is generally incomplete,
inconsistent and unverified. Measurement and reporting practices vary widely
according to industry, location and regulatory requirements. Different terms
have been applied and used by corporations. Social accounting however have been
playing a significant role for increased accountability and transparency. This
paper will try to explain the term of social accounting as the generic term
which summarizes the other tools and approaches on providing information for
organizations. Because of high costs, inadequate information systems, lack of standards,
secrecy and unwillingness to disclose sensitive or confidential data, most
corporations do not practice any form of social accounting. This paper however
will try to research some standards of quality in social accounting by finding
out some examples.