ch. 1. The function of corporate reporting -- ch. 2. Measuring and reporting performance -- ch. 3. Accounting for social and environmental performance -- ch. 4. Semiology and statistics : a methodology for analysis -- ch. 5. The performance discourse : measurement and evaluation -- ch. 6. The...

Purpose: This paper evaluates the development of reporting standards for both financial reporting and for corporate social responsibility reporting. We argue that both IFRS and US GAAP are vehicles of colonial exploitation and cannot be sustainable. This can be contrasted with the voluntary...