普遍存在的综合报告的碎片和痕迹:持续的批判性报告视角的重要性

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Michelle Rodrigue , Helen Tregidga , Christine Cooper
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引用次数: 0

摘要

2019 年,我们征集论文,从批判性的角度探讨综合报告(IR)在当代经济、社会和政治背景下的发展、表述和影响。谁能预见到未来的发展?在这篇社论中,我们首先回顾了最初征稿的前前后后,然后介绍了响应征稿的稿件。然后,根据 O'Dwyer 等人(2024 年)关于投资者关系和国际综合报告委员会(IIRC)"解体 "的讨论,以及特刊中的其他文章,我们认为,在 "可持续性 "报告环境发生巨大变化的情况下,投资者关系的碎片和痕迹依然存在。我们强调有必要对 "可持续性 "报告及其社会政治背景进行进一步的批判性会计研究,对这些片段和痕迹、它们所采取的形式、它们持续存在的方式及其影响进行思考。我们认为,为了在可持续发展方面取得进展,我们的世界需要想象力,需要与众不同的东西--而不仅仅是重塑报告标准。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting

In 2019 we called for papers that considered, from a critical perspective, the developments, articulations and implications of integrated reporting (IR) within the contemporary economic, social and political context. Who could have then foreseen the developments that would unfold? In this editorial we first trace the developments leading up, and subsequent to, our initial call for papers before introducing the contributions that responded to our call. Then, picking up on O’Dwyer et al.’s (2024) discussion of the “disintegration” of IR and the International Integrated Reporting Council (IIRC) and on the other contributions to the Special Issue, we suggest that fragments and traces of IR prevail in the drastically changed ‘sustainability’ reporting environment. We highlight the need for further critical accounting research on ‘sustainability’ reporting and its socio-political context, a consideration of these fragments and traces, the form they take and the way they persist, and their implications. We argue that in order to make progress on sustainability, our world needs imagination, something different – not the mere reinvention of reporting standards.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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