Z Accountants vs Greenwashing, Socialwashing, and Impact Washing: Seizing Chances and Overcoming Barriers. A view from Bourdieu Perspective
Keywords:
Business sustainability, Generation Z Accountants, Greenwashing, Social Washing, Impact WashingAbstract
Businesses face a massive challenge toward sustainability due to resource scarcity, declining human prosperity, and climate crises. Despite tools like Corporate Sustainability Reports (CSR) and Sustainable Development Goals (SDGs), unethical practices like Greenwashing (GW), Social Washing (SW), and Impact Washing (IW) persist. This issue arises amidst the shifting workforce, particularly among accountants, now dominated by Generation Z (Gen Z). Gen Z, digital natives with high sensitivity to environmental and social issues, also exhibit traits like self-centeredness, a rush to solve problems, and a thirst for appreciation. This research aims to provide a holistic view of how Gen Z’s disposition can enlighten the accounting profession regarding sustainability and the challenges of unethical practices (GW, SW, IW). Using Bourdieu's perspective, it explores how Gen Z, as a habitus with perceived capital, gains position in accounting and sustainability reporting, addressing the misrecognition of these matters.
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