Abstract
This paper critically explores the ability of social and environmental reporting (SER) to advance accountability and stakeholder democracy (Gray et al, 1996; O’Dwyer, 2004, 2005). It is in part a response to Lehman (2001) who challenges us to consider the adequacy of Habermas’ or Rawls’ work to justify social and environmental accounting. It takes issue with reform initiatives, such as Habermasian and Rawlsian-inspired ccountability frameworks, that remain theoretically unable to respond to the dialectical (Marxist) critique of capitalism and continues to articulate a political approach to social change that cannot escape the universe of capital and the law of value that drives exploitation and alienation (see for example, Guthrie and Parker,1999; Gray, Owen and Adams, 1996).
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