Adams, Carol A. (2020) 'Sustainability reporting and value creation.', Social and environmental accountability journal., 40 (3). pp. 191-197.
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.
| Item Type: | Article |
|---|---|
| Full text: | (AM) Accepted Manuscript Download PDF (537Kb) |
| Status: | Peer-reviewed |
| Publisher Web site: | https://doi.org/10.1080/0969160X.2020.1837643 |
| Publisher statement: | This is an Accepted Manuscript of an article published by Taylor & Francis in Social and environmental accountability journal on 9 November 2020, available online: http://www.tandfonline.com/10.1080/0969160X.2020.1837643 |
| Date accepted: | No date available |
| Date deposited: | 13 October 2020 |
| Date of first online publication: | 09 November 2020 |
| Date first made open access: | 09 May 2022 |
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