(DIS)PLACING THE SOCIAL IN CORPORATE SOCIAL RESPONSIBILITY: Accounting for environmental refugees

Purpose: This paper problematises current sustainability discourse through exploring organisational accountability for environmental refugees. Sustainability discourse in this study relates to future generations of persons displaced as a result of climate change. This paper will consider the need for acknowledged corporate accountability for causes attributed to organizational activity which contribute to the creation of environmental refugees. Discussion will include accountings lack of ability to recognise and be accountable for future stakeholder; environmental refugees. This paper will consider; science, corporate control, social responsibility and human rights- drawing on previous examples of displaced persons; and finally the notions of sustainability, intergenerational equity. Design/ Methodology/ Approach: This paper is based on the exploration and critical reflection of accounting and accountability for future stakeholders. Included is a review of voluntary disclosure frameworks with reference to the human rights of individuals impacted by the consequences of climate change. Findings: The findings of this paper suggest that despite the consequences of climate change, the threats of sea level rise and the notions of sustainability the corporate accounting discourse is yet to adequately accommodate environmental refugees. In addition, it was found there is a deficit in the terminology and mechanisms of accountability for activities which have sustainability consequences for future generations including environmental refugees. Research Limitations/ Implications: This paper emphasises the importance of critical reflection and contest of the understanding of accountability and social responsibility and highlights current limitations within the accounting discipline. Originality/ Value: Recent accountability literature has been focusing primarily on accountability processes rather than on the understanding and the purpose of being accountable, especially in terms of sustainability. This paper attempts to address this oversight with specific focus on the creation and plight of environmental refugees.