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...

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...

"Sustainable Development Sustainable finance involves making investment decisions that consider not only financial returns, but also environmental, social, and governance factors. Additionally, the role and contribution of sustainable finance mechanisms in the transition to a resilient,...

"This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and...