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The ethics of World Bank lending

by: Dean Neu, Elizabeth O Gomez
Accounting Forum, Vol. 30, No. 1. (March 2006), pp. 1-19.


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Little attention has been given to the role of supranational organizations such as the World Bank in encouraging social responsibility. The current study examines the linkage among the social responsibility visions of the World Bank, the social responsibility requirements that are contained within Bank lending agreements, and what happens when these requirements are implemented. The analysis highlights not only the ways in which Bank practices facilitate social responsibility but also the ambiguities and tensions associated with these practices.


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