Ambiguous but tethered: An accounting basis for sustainability reporting |
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| Authors: | George Joseph |
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| Institution: | 1. School of Accountancy, QUT Business School, Queensland University of Technology, Brisbane, Queensland, 4000, Australia;2. School of Accounting, Economics & Finance, University of Wollongong, Wollongong, NSW, 2522, Australia;1. The School of Management, The University of St Andrews, North Haugh, St Andrews, KY16 9RJ, Scotland, United Kingdom;2. The Department of Accounting, University of Birmingham, Edgbaston, Birmingham, B15 2TT, United Kingdom;1. Department of Economics and Management “Marco Fanno”, University of Padua, Italy;2. School of Business and Management, Centre for Research Into Sustainability (CRIS), Centre for Critical and Historical Research on Organisation and Society (CHRONOS), Royal Holloway University of London, Egham, Surrey, TW20 0EX, UK;1. Euromed Management, Rue Antoine Bourdelle, Domaine de Luminy BP 92, 13 288 Marseille Cedex 9, France;2. University of Leeds, Leeds LS2 9JT, UK;1. Schulich School of Business, York University, Canada;2. Montpellier Business School, University of Montpellier, Montpellier Research in Management, France;3. Birmingham Business School, University of Birmingham, United Kingdom;1. Department of Accounting Economics & Finance, Heriot-Watt University, United Kingdom;2. School of Business and Economics, Loughborough University, United Kingdom;3. Amsterdam Business School, University of Amsterdam, Netherlands |
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| Abstract: | Sustainability reporting continues to become more widespread, despite ambiguities underlying the concept that may lead to varied interpretations and wider scope for “managing public perceptions” (e.g., Cho et al., 2010, Neu et al., 1998). An examination of the current form it takes using the GRI suggests a trade-off between principles and rules, with reduced emphasis on normative principles and a rather simplistic pursuit of “objective” measurement largely adapting to traditional accounting goals. While exploratory in nature, the paper suggests the need for “alignment” through an emphasis on principles based on normative stakeholder theory (Reed, 1999, Reed, 2002) that can draw from accounting without usurping the stakeholder goals underlying sustainability. This normative approach adds to the discourse on sustainability accounting by envisaging a wider and more localized perspective on firm accountability that could potentially stimulate the innovative endeavors of the corporation in the pursuit of wider wealth creation. |
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