Sustainability Reporting and Value Creation

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2020-09-01 DOI:10.1080/0969160x.2020.1837643

C. Adams

引用次数: 17

Abstract

ABSTRACT This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Rob’s analysis.

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可持续发展报告和价值创造

本文回顾了Rob Gray的[2006]。“社会、环境和可持续发展报告与组织价值创造?”其价值?创造的吗?”《会计、审计与问责》杂志19(6):793-819 .)对可持续发展报告现状及其与价值创造关系的批判。它根据罗布的分析，对可持续发展报告标准制定领域的最新发展和当前对价值创造的思考进行了批评。

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

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.