Friday January 29, 2016


Ethics, Sustainability and Accountability is an interdisciplinary group at the School of Management committed to the research and teaching of ethical and environmental issues in accounting, finance and management.

The group’s research covers practical and theoretical issues around the financing and management of sustainable development, the accountability of organisations for the social and environmental consequences of their activities and the governance mechanisms this entails, and the link between finance and social responsibility. Within this broad research agenda the group’s specific areas of expertise include social and environmental accounting; employee voice and industrial democracy; socially responsible investment; consumer payment behaviour and security issues (e.g., identity theft); marketing ethics and relations between morality, psychoanalysis and consumption; accountability and human rights; the ethics of economic incentives in online dating and organ markets; environmental governance, particular concerning climate change and the water industry; the translation of sustainable development principles into policy and practice; stakeholder theory and the application of moral and political philosophy to business ethics.

This research informs the teaching of the group at undergraduate and postgraduate level. Our teaching follows the Principles for Responsible Education (PRiME) of which the School of Management is a signatory. We supervise a number of research students in the fields of Sustainable Development, Social and Environmental Accounting, and Socially Responsible Investing. The group also works closely with the St Andrews Sustainability Institute within the university. Many of the group’s activities are organised through the Centre for Social and Environmental Accounting Research which is based in the School and includes the Social and Environmental Accountability Journal.

Click here for news about the ESA group.