Ambiguous but tethered: An accounting basis for sustainability reporting

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• 作者：George Joseph ; ^{george_joseph@uml.edu}
• 关键词：Sustainability ; Reporting ; GRI ; Measurement ; Principles ; Normative ; Stakeholder
• 刊名：Critical Perspectives on Accounting
• 出版年：2012
• 期刊代码：85_10452354
• 类别：bus
• 出版时间：February, 2012
• 卷：23
• 期：2
• 页码：93-106
• 文件大小：365 K

摘要

Sustainability reporting continues to become more widespread, despite ambiguities underlying the concept that may lead to varied interpretations and wider scope for 鈥渕anaging public perceptions鈥?(e.g., ). 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 鈥渙bjective鈥?measurement largely adapting to traditional accounting goals. While exploratory in nature, the paper suggests the need for 鈥渁lignment鈥?through an emphasis on principles based on normative stakeholder theory () 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.