This paper aims to produce an original model distilling a conceptual framework for sustainability reporting. Two levels of information reliability are described, derived mainly from accounting conceptual frameworks, and global reporting initiative (GRI) guidelines. We follow an inductive...

What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article