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Developing sustainable reporting standards

Author

Listed:
  • Güler Aras
  • David Crowther

Abstract

Purpose - This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles of colonial exploitation and cannot be sustainable. This can be contrasted with the voluntary approach to the development of CSR reporting standards. Design/methodology/approach - The methodological approach is dialectical, and is based upon diagnosis and concomitant prognosis. Findings - The findings take the form of an evaluation of progress so far in the harmonisation of financial reporting standards, the development of CSR reporting standards and the consequences are contrasted with the rhetorical justification. From this a prognosis is developed. Research limitations/implications - The implications are a projection into the future and therefore subject to limitations. Originality/value - This paper increases the understanding of the relationship between standards development and exploitation and the implications for the longer term.

Suggested Citation

  • Güler Aras & David Crowther, 2008. "Developing sustainable reporting standards," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 9(1), pages 4-16, June.
    • Handle: RePEc:eme:jaarpp:v:9:y:2008:i:1:p:4-16
    DOI: 10.1108/09675420810886097
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    Citations

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    Cited by:

    1. Amit Kumar Singh & Yifang Zhang & Anu, 2023. "Understanding the Evolution of Environment, Social and Governance Research: Novel Implications From Bibliometric and Network Analysis," Evaluation Review, , vol. 47(2), pages 350-386, April.
    2. Saeid Homayoun & Faisal F. J. Al-Thani & Sakine Homayoun, 2016. "A Sustainability Accounting: Case Study on Exploration, Production and Midstream Activities at Maersk Oil," International Journal of Energy Economics and Policy, Econjournals, vol. 6(1), pages 20-27.
    3. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.

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