Open Access

What are the objectives of corporate reporting? Sustainable value for who?

   | Jun 15, 2018

Cite

Accountancy Europe,(2015) The Future of Corporate reporting, Retrieved from https://www.accountancyeurope.eu/wp-content/uploads/FEECogitoPaper_-_TheFutureofCorporateReporting.pdf.Search in Google Scholar

Bruno. K., Karliner,J., (2000) Corporate partnerships at the United Nations, Retrieved from http://www.corpwatch.org/article.php?id=996.Search in Google Scholar

Dyllick, T., 2002, Beyond the business case for corporate suitability, Retrieved from http://instruct.uwo.ca/business/bus020-mwf/acs410/reading14.pdf.Search in Google Scholar

Epstein, M., (1996) Improving environmental management with full environmental cost accounting, Environmental Quality Management, 9(1) 11-22.10.1002/tqem.3310060104Search in Google Scholar

European Commission, Non-Financial Reporting Directive, Directive 2014/95/EC, Retrieved from http://eurlex.europa.eu/legalcontent/EN/TXT/?uri=CELEX%3A32014L0095 .Search in Google Scholar

European Parliament conference, Driving Down Green house gases, 28 November. http://www.eunews.it/2017/11/30/climate-to-achieve-the-eu-objectivesconsistent-industrial-and-financial-policies-are-required-2/97632.Search in Google Scholar

European Parliament, Stolojan report on International Accounting Standards (IAS) evaluation and the activities of the International Financial Reporting Standards (IFRS) Foundation, the European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB) 2016/2006(INI) Retrieved fromSearch in Google Scholar

http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&reference=A8-2016-0172&language=EN.Search in Google Scholar

Figge, F., et al, (2002) The Sustainability Balanced Scorecard, Business strategy and the environment, 11(5) 269-284.10.1002/bse.339Search in Google Scholar

Fogarty, T., (1992) Organizational socialization in accounting firms: A theoretical framework and agenda for future research, Accounting, Organizations and Society, (17) 2, 129-149.10.1016/0361-3682(92)90007-FSearch in Google Scholar

Gray, R., (1992), “Accounting and Environmentalism: An Exploration of Accounting Needs of Gently Accounting for Accountability, Transparency and Sustainability”, Accounting, Organizations and Society, 17(5) 399-425.10.1016/0361-3682(92)90038-TSearch in Google Scholar

Gray, R., Owen, D. and Adams, C. (1996), Accounting and Accountability: Change and Challenges in Corporate Social and Environmental Reporting, Prentice Hall, London. GRI, GRI Standards, Retrieved from https://www.globalreporting.org/standards/Search in Google Scholar

Haslam, C., Hoinaru, R., et al (2016) Stress testing international financial reporting standards (IFRS) : accounting for stability and the public good in a financialized world, Accounting, Economics, and Law : AEL : a convivium. 6.(2) 93-118.10.1515/ael-2015-0006Search in Google Scholar

Hines, R., (1988) Financial accounting: In communicating reality, we construct reality, Accounting, Organizations and Society, 13(3), 251-261.10.1016/0361-3682(88)90003-7Search in Google Scholar

Hopwood, A., (1987) The archaeology of accounting systems, Accounting, Organizations and Society, 12 (3), 207-23.10.1016/0361-3682(87)90038-9Search in Google Scholar

Hutchin, G., (2013), The nature of business, Devon: New Society Publisher. IAS 1, Retrieved http://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/.Search in Google Scholar

IASB (2010) Conceptual Framework, Retrieved https://www.iasplus.com/engb/standards/other/framework.Search in Google Scholar

IIRIC (2013), Integrated Reporting. Retrieved https://integratedreporting.org/wpcontent/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.Search in Google Scholar

Jeffries, E., (2016) Accounting for nature, Retrieved from https://www.ipe.com/investment/esg/esg-accounting-fornature/10011713.articleSearch in Google Scholar

Maystadt, P., (2013) Should IFRS standards be more “European”? Retrieved from http://ec.europa.eu/finance/accounting/docs/governance/reform/131112_report_en.pdfSearch in Google Scholar

Miller, P., 1994. Accounting as a social and institutional practice: an introduction, in Hopwood, A.G., Miller, P. (Eds.), Accounting as Social and Institutional Practice. University Press, Cambridge, pp. 1-39.Search in Google Scholar

Moneva H., Archel P., Coreea, C., GRI and the camouflaging of corporate unsustainability, Accounting forum, 30, 2006, 121-137.10.1016/j.accfor.2006.02.001Search in Google Scholar

Perinni, F., (2006) A practitioner’s perspective on non-financial reporting, Retrieved from http://www.davideacrowther.com/csrmodule/csrreading5a.pdfSearch in Google Scholar

Preface to IFRS, Retrieved from https://www.iasplus.com/engb/standards/other/prefaceSearch in Google Scholar

Ramanna,K., (2013) Political Standards, Accounting for legitimacy, Retrieved from https://olin.wustl.edu/docs/Faculty/Ramanna.pdf10.2139/ssrn.2537088Search in Google Scholar

Schaltegger, S., Bennett, M., Burritt, R., (2006), Sustainability Accounting and reporting, Dordrecht: Springel. Unedited conference proceedings, Driving green house gases the 2050 energy transition: a road map for the Paris agreement, 28 November 2018, European Parliament, room 6Q1.Search in Google Scholar

Zeff, S., (1978) The rise of Economic Consequence, Retrieved from https://business.illinois.edu/doogar/ACCY493/Zeff%201978%20JOA.pdfSearch in Google Scholar

eISSN:
2558-9652
Language:
English