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Social, environmental and sustainability reporting and organisational value creation?

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Purpose – The objective of this essay is to examine the extent to which social, environmental and
sustainability accounting and reporting (SEA) can or should contribute to shareholder value and,
correspondingly, to consider the challenge that SEA can offer to the conventional views of “value” that
underpin traditional financial accounting. The essay is then used as a vehicle to introduce some
relatively new data about sustainable development that has implications for our consideration of
“value”.
Design/methodology/approach – Although drawing from a wide range of secondary contextual
data, the paper is primarily argumentative and seeks to challenge a number of implicit assumptions
within both conventional and more “critical” accounting.
Findings – Substantive social and environmental reporting and, especially, high quality reporting on
(un)sustainability will demonstrate that modern international financial capitalism and the principle
organs which support it are essentially designed to maximise environmental destruction and the
erosion of any realistic notion of social justice. This paper seeks to demonstrate this contention and the
powerful and fundamental implications that this has for conventional financial reporting and for the
superficial and cosmetic adjustments to that reporting through “new models of organisational
reporting”.
Research limitations/implications – The paper questions whether any research which is not
either cognisant of or directed towards sustainability and/or sustainable development makes any real
sense in the context of current data about the planet. More especially, the paper asks whether any
notion of “value” employed in the accounting (and wider) literature can be anything other than
self-delusional and empty if it ignores a crucial wider context.
Originality/value – Apart from taking debates about “value” and, especially “shareholder value”
into another dimension, the paper is one of the first (at least in accounting as far as I am aware) to
formally introduce and confront data about planetary sustainability.

Keywords Sustainable development, Shareholder value analysis, Social accounting

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 19 No. 6, 2006 pp. 793-819

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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