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Sustainability reports as simulacra? A counter-account of A and A 1 GRI reports

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Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can
be viewed as a simulacrum used to camouflage real sustainable-development problems and project an
idealized view of the firms’ situations.
Design/methodology/approach – The method was based on the content analysis and counter
accounting of 23 sustainability reports from firms in the energy and mining sectors which had
received application levels of A or A þ from the Global Reporting Initiative (GRI). The information
disclosed in some 2,700 pages of reports was structured around 92 GRI indicators and compared with
116 significant news events that clearly addressed the responsibility of these firms in sustainable
development problems. Moreover, the 1,258 pictures included in sustainability reports were
categorized into recurring themes from an inductive perspective.
Findings – A total of 90 per cent of the significant negative events were not reported, contrary to the
principles of balance, completeness and transparency of GRI reports. Moreover, the pictures included
in these reports showcase various simulacra clearly disconnected with the impact of business
activities.
Originality/value – The paper shows the relevance of the counter accounting approach in assessing
the quality of sustainability reports and question the reliability of the GRI’s A or A þ application
levels. It contributes to debates concerning the transparency of sustainability reports in light of
Debord’s and Baudrillard’s critical perspective. The paper reveals the underexplored role of images in
the emergence of several types of simulacra.

Keywords Sustainability reporting, Sustainable development, Counter accounting, Transparency,Simulacra, GRI, Assurance, Spectacle, Energy industry, Mining industry

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 7, 2013 pp. 1036-1071

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

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