Does Sustainability Reporting Increase Corporate Actions?: Wrong Issue? Right Time?

 Does Sustainability Reporting Improve Corporate Actions?: Wrong Question? Right Time? Composition

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Accounting and Business Analysis

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Does durability reporting increase corporate behavior?: Wrong question? Right time? Rob Gray

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University of Saint Andrews Printed online: 28 Feb 2012.

To refer to this article: Rob Gray (2006) Does durability reporting boost corporate behaviour?: Wrong question? Right time?, Accounting and Organization Research, thirty six: sup1, 65-88, DOI: 12. 1080/00014788. 2006. 9730048 To link to this article: http://dx.doi.org/10.1080/00014788.2006.9730048

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Really does sustainability reporting improve corporate and business behaviour?: Wrong question? Best? Rob Gray*

Abstract-This conventional paper takes its starting point from the ICAEW's ‘Sustainability: the role of accountants'- one of many outputs from your Institute's Data for Better Markets initiative. In particular, an essential series of questions arise about the extent where (if by all) accountants can encourage - and should be pushing - the development of substantive social. environmental and sustainability revealing by significant organisations and the extent where such confirming should be ruled by economical market rules and exigencies. The relationship(s) between cultural, environmental and financial efficiency and reporting are of increasing significance in this context which significance is reflected in considerable developing interest in the organization, accounting and political communities. At the heart of the matter, you will find the tantalising suggestion that cultural responsibility, monetary performance and voluntary sustainability reporting might be mutually caractere and mutually reinforcing. That such a suggestion is, a priori, highly implausible seems to attract less fascination. This newspaper seeks to check into these issues in some depth by considering, in turn, precisely what is meant simply by ‘sustainability', the latest state of affairs in ‘sustainability reporting' and the level to which social disclosure can be said to be relevant to the social and/or financial performance of organisations. The analysis shows that the question established for this conventional paper is mis-specified, that ‘sustainability' reporting consistently fails to treat sustainability plus the increasing claims that economic and social performance are mutually...


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