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Sustainability reporting and value creation

Adams, Carol A.

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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.


Adams, C. A. (2020). Sustainability reporting and value creation. Social and Environmental Accountability Journal, 40(3), 191-197.

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
Public URL
Publisher URL https:/


Accepted Journal Article (549 Kb)

Copyright 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:

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