This book explores the role of accounting and reporting practices,
such as corporate and integrated reports, as organizations attempt
to represent sustainability. By relying upon the case of a large
international oil and gas company and its recent development of
integrated reporting, this book argues that the ambiguity of
sustainability as a concept, and the impossibility to fully capture
it through accounting and reporting practices, does not mean that
any attempt to represent it inevitably leads to distortion or
obfuscates 'reality'. Rather, the way in which this concept is
presented through accounting and reporting practices can have a
constructive effect on the organization through the aspirations
that these representations entail. The book demonstrates that
accounting and reporting practices, such as integrated reporting,
are not expected to offer complete representations of
organizations' sustainability. Rather, these practices offer a
number of representations (e.g. graphs, diagrams, tables, grid)
that affect the way in which organizations understand and report on
sustainability, changing its meaning over time. Finally, this study
demonstrates that undefined concepts, such as 'sustainability', and
practices, such as 'integrated reporting', mutually construct each
other. The attempt to represent sustainability within the
organization and the debates that this process generates, make
accounting and reporting practices unfold themselves, and evolve.
The book will be of interest to scholars in the field of
accounting, management and sustainability, as well as practitioners
from a wide array of additional fields, such as planning and
control, organizations' strategy, business ethics, corporate social
responsibility and corporate reporting.
General
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