David J. Cooper, Jeff Everett, Darlene Himick, Daniela Senkl
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引用次数: 0
Abstract
This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting.
最近,一群加拿大商业学者向加拿大标准制定独立审查委员会(IRCSSC)提交了一封信,以回应该委员会提议的加拿大可持续标准委员会。我们强调了IRCSSC咨询文件中我们发现有问题的部分,并利用会计和其他研究来解释为什么它没有发挥其潜力。我们发现的主要问题是,IRCSSC似乎与国际可持续发展标准委员会(International Sustainability Standard Board)倡导的狭隘的、以投资者为基础的关注相结合。我们还提请注意这一过程的匆忙性质,它将外行专家排除在外,IRCSSC对“公共利益”一词的模糊使用,以及它对价值和环境(包括其中的人)的替代理解的忽视。最后,我们提出了IRCSSC回避权力、文化和冲突问题的问题;忽视监督和执法;以及它对全球报告倡议组织的惊人漠视。除了提出一些改进流程及其结果的建议外,本文还有助于就标准制定和会计目前是否具备为可持续发展报告提供必要工具的问题进行辩论。
期刊介绍:
Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.