@article{49052, year={2013}, issn={2036-6779}, journal={FINANCIAL REPORTING}, number={2}, volume={}, doi={10.3280/FR2013-002002}, title={Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community}, abstract={In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ‘third wave’ of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.} url={http://www.francoangeli.it/Riviste/Scheda_rivista.aspx?idArticolo=49052}, author={Dennis M. Patten} pages={9-26}, language={EN}}