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...

One of the children of Brundtland has been the concept of the triple bottom line – economic, environmental and social – as a means of planning for and measuring performance. This approach has largely been unquestioningly accepted. Despite this the agenda for socially responsible behaviour...