Sustainability reporting and value creation

Adams, Carol A.

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.

Citation

Adams, C. A. (2020). Sustainability reporting and value creation. Social and Environmental Accountability Journal, 40(3), 191-197. https://doi.org/10.1080/0969160x.2020.1837643

• Journal Article Type: Article
• Online Publication Date: Nov 9, 2020
• Publication Date: 2020
• Deposit Date: Oct 12, 2020
• Publicly Available Date: May 9, 2022
• Journal: Social and Environmental Accountability Journal
• Print ISSN: 0969-160X
• Electronic ISSN: 2156-2245
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 40
• Issue: 3
• Pages: 191-197
• DOI: https://doi.org/10.1080/0969160x.2020.1837643
• Public URL: https://durham-repository.worktribe.com/output/1254304
• Publisher URL: https:/doi.org/10.1080/0969160X.2020.1837643