Sustainability accounting and reporting: Technical summary

Research output: Working paper/PreprintWorking paper

54 Downloads (Pure)

Abstract

This brief technical summary of the state of play in the sustainability accounting and reporting area highlights an unresolved tension between single and double materiality perspectives. Increasing environmental pressures and the true and fair view override, compromise the relevance of single materiality accounts but resistance to change invokes the fear of excessive red tape and autocratic regimentation, stifling innovation.
Original languageEnglish
Pages1-4
Number of pages4
Publication statusPublished - 30 May 2022

Keywords

  • Accounting and Finance
  • Financial Reporting
  • Financial reforms
  • Sustainability

ASJC Scopus subject areas

  • Accounting

Fingerprint

Dive into the research topics of 'Sustainability accounting and reporting: Technical summary'. Together they form a unique fingerprint.

Cite this