Article2002

Sustainability Reporting: Who's Kidding Whom?

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Corporate Social Responsibility Reporting Accounting and Financial Management Sustainable Development and Environmental Policy

Abstract

The conference acted as an international wake-up call about the increasingly parlous state of the global natural environment and the alarming levels of destitution of many of the peoples of the world. That is, our ways of life - especially in the western developed nationswere essentially and increasingly un-sustainable. Five years later - at Rio+5- the re-convened conference was dismayed to discover the bulk of the indicators of the state of the planet and its peoples were continuing to move in the wrong direction. In the run-up to the Rio+10 conference, which is to be held in Johannesburg in August and September of this year, there is growing dismay that the indicators are continuing to worsen - the planet's ability to sustain human and non-human continues to decline. Understanding and then attempting to turn around a system as complex as mankind's interactions with the natural environment and how we allocate access to and the benefits from the environment is daunting and, quite clearly, involves the efforts of all parts of society business and accounting included. Indeed, the international business community - and along with it the international accounting community- may indeed be the most influential and organised of the different societal groups seeking to address what sustainability might mean for future well-being and development. However, the business and accounting communities' responses and initiatives in the area have been, at best, somewhat puzzling and, despite undoubted good intentions, may be in danger of doing more harm than good. In this short article we will highlight a few of the inconsistencies and contradictions that have been observable in the business and accounting contributions to the growing debates on sustainability and suggest a few additional possibilities that we believe could enhance that contribution.

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References

1992Changing Course: A Global Business Perspective on Development and the Environment 2001An Account of Sustainability: Failure, Success and a Reconceptualization 2004Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting?1996On sustainability; the environment and management accounting 2001Full cost accounting: an agenda for action

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