In public statements on their sustainable development policies and practices, many organizations claim that they recognize their social and environmental, in addition to their economic, responsibilities, and are seeking to manage and account for these activities in an appropriate manner. Some of their critics, however, argue that many organizations are simply using sustainability accounting techniques as a public relations tool to win (or maintain) the approval of those stakeholders whose continued support is crucial for the perceived legitimacy of their activities. In this latter case (and especially if they relate to profit-seeking organizations), the social and environmental reporting practices adopted might be perceived as addressing the interests of the most powerful stakeholders in any particular organization, while leaving marginalized the interests and needs of less powerful stakeholders.