Have a personal or library account? Click to login

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

Open Access
|Jun 2018

References

  1. Accountancy Europe,(2015) The Future of Corporate reporting, Retrieved from https://www.accountancyeurope.eu/wp-content/uploads/FEECogitoPaper_-_TheFutureofCorporateReporting.pdf.
  2. Bruno. K., Karliner,J., (2000) Corporate partnerships at the United Nations, Retrieved from http://www.corpwatch.org/article.php?id=996.
  3. Dyllick, T., 2002, Beyond the business case for corporate suitability, Retrieved from http://instruct.uwo.ca/business/bus020-mwf/acs410/reading14.pdf.
  4. Epstein, M., (1996) Improving environmental management with full environmental cost accounting, Environmental Quality Management, 9(1) 11-22.10.1002/tqem.3310060104
  5. European Commission, Non-Financial Reporting Directive, Directive 2014/95/EC, Retrieved from http://eurlex.europa.eu/legalcontent/EN/TXT/?uri=CELEX%3A32014L0095 .
  6. 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.
  7. 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 from
  8. http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&reference=A8-2016-0172&language=EN.
  9. Figge, F., et al, (2002) The Sustainability Balanced Scorecard, Business strategy and the environment, 11(5) 269-284.10.1002/bse.339
  10. 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-F
  11. 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-T
  12. 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/
  13. 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-2015-0006
  14. Hines, R., (1988) Financial accounting: In communicating reality, we construct reality, Accounting, Organizations and Society, 13(3), 251-261.10.1016/0361-3682(88)90003-7
  15. Hopwood, A., (1987) The archaeology of accounting systems, Accounting, Organizations and Society, 12 (3), 207-23.10.1016/0361-3682(87)90038-9
  16. 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/.
  17. IASB (2010) Conceptual Framework, Retrieved https://www.iasplus.com/engb/standards/other/framework.
  18. IIRIC (2013), Integrated Reporting. Retrieved https://integratedreporting.org/wpcontent/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.
  19. Jeffries, E., (2016) Accounting for nature, Retrieved from https://www.ipe.com/investment/esg/esg-accounting-fornature/10011713.article
  20. Maystadt, P., (2013) Should IFRS standards be more “European”? Retrieved from http://ec.europa.eu/finance/accounting/docs/governance/reform/131112_report_en.pdf
  21. 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.
  22. Moneva H., Archel P., Coreea, C., GRI and the camouflaging of corporate unsustainability, Accounting forum, 30, 2006, 121-137.10.1016/j.accfor.2006.02.001
  23. Perinni, F., (2006) A practitioner’s perspective on non-financial reporting, Retrieved from http://www.davideacrowther.com/csrmodule/csrreading5a.pdf
  24. Preface to IFRS, Retrieved from https://www.iasplus.com/engb/standards/other/preface
  25. Ramanna,K., (2013) Political Standards, Accounting for legitimacy, Retrieved from https://olin.wustl.edu/docs/Faculty/Ramanna.pdf10.2139/ssrn.2537088
  26. 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.
  27. Zeff, S., (1978) The rise of Economic Consequence, Retrieved from https://business.illinois.edu/doogar/ACCY493/Zeff%201978%20JOA.pdf
Language: English
Page range: 436 - 445
Published on: Jun 15, 2018
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2018 Razvan Hoinaru, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.