Sustainability accounting and reporting: Technical summary

Research output: Working paper/PreprintWorking paper

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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
Number of pages4
Publication statusPublished - 30 May 2022


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

ASJC Scopus subject areas

  • Accounting


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