New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Rebecca Maughan, Aideen O'Dochartaigh
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Abstract

Purpose This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs. Design/methodology/approach A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis. Findings Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators. Research limitations/implications Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure. Originality/value This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.
可持续发展会计的新界限?农业食品部门的多实体会计和报告案例研究
本研究探讨了如何使用会计工具和技术来创建和支持多实体可持续发展计划的成员资格和报告边界。它还考虑了该倡议的边界设置是否有助于将企业活动与地球边界和可持续发展目标联系起来。一个国家农业食品可持续发展计划的案例研究,分析大量的文献数据和多实体可持续发展报告。部分组织的概念被用来构建分析。会计,以计划,验证,目标设定,年度审查和报告的形式,可以用来创建成员和报告边界。会计工具和技术支持该计划的标准制定和监测要素。研究表明,该方案在如何管理可持续发展报告方面提供了创新。然而,它目前没有提供该部门活动对生态承载能力影响的累积评估,也没有将这一活动与全球可持续性指标联系起来。未来的研究可以在本研究的见解基础上进一步发展我们对多实体可持续发展报告和会计在可持续发展组织中的作用的理解。作者确定了几种研究途径,包括:生态重要部门的边界设置,在部门和组织层面整合全球可持续性指标,多实体环境中的可持续性控制以及多实体报告提供实质性披露的潜力。原创性/价值本文深入探讨了会计在多实体可持续发展倡议的边界设置中的作用。它增加了我们对多实体报告边界的潜力的理解,以支持企业活动与全球可持续性指标之间的关联测量。它建立在部分组织工作的基础上,并提供了关于会计如何支持这种可持续性组织形式的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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