TY - JOUR PY - 2013 SN - 2036-6779 T1 - Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community JO - FINANCIAL REPORTING DA - 9/13/2013 12:00:00 AM DO - 10.3280/FR2013-002002 UR - http://www.francoangeli.it/Riviste/Scheda_rivista.aspx?idArticolo=49052 AU - Patten, Dennis M. SP - 9 EP - 26 IS - 2 VL - LA - EN AB - 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. PB - FrancoAngeli ER -