The role of integrated indicators in exhibiting business contribution to sustainable development: A survey of sustainability reporting initiatives

Revista de Contabilidad-Spanish Accounting Review

Volumn 14, Issue SUPPL1, 2011, Pages 213-240

  Azcárate, Fernando ^a   Carrasco, Francisco ^a   Fernández, Manuel ^a  

^a UNIVERSIDAD PABLO DE OLAVIDE   (Spain)

Author keywords

Integrated indicators; Managerial capture; Strong sustainability weak sustainability; Sustainability reporting; Sustainable development

Indexed keywords

EID: 84898723485     PISSN: 11384891     EISSN: 19884672     Source Type: Journal    
DOI: 10.1016/S1138-4891(11)70033-4     Document Type: Article

References (88)

1. ACCA, The Association of Chartered Certified Accountants (1997). Guide to environmental and energy reporting and accounting. London.
2. AccountaAbility (1999). AccountaAbility 1000 (AA1000) framework. Standards, Guidelines and professional qualification. Exposure Draft. London, AccountAbility.
3. Adams, C.A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal, 17; 731-757.
4. AECA, Asociación Española de Contabilidad y Administración de Empresas (2004). Marco Conceptual de la Responsabilidad Social Corporativa. Madrid.
5. AECA, Asociación Española de Contabilidad y Administración de Empresas (2005). Límites de la información de sostenibilidad: entidad, devengo y materialidad. Madrid.
6. AECA, Asociación Española de Contabilidad y Administración de Empresas (2010). Normalización de la información sobre Responsabilidad Social Corporativa. Documento no 7. Serie Responsabilidad Social Corporativa. Madrid, AECA.
7. Archel, P., Fernández, M. & Larrinaga, C. (2008). The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey. Environmental Management, 41, 116-117.
8. Batley, H. & Tozer, L. (1993). Sustainable development: an accounting perspective. Accounting Forum, 17, 38-61.
9. Bebbington, J. (2001). Sustainable development: a review of the international development, business and accounting literature. Accounting Forum, 25 (2), 128-157.
10. Bebbington, J. & Gray, R. (2001). An account of sustainability: Failure, success and a reconceptualization. Critical perspectives on accounting, 12, 557-587.
11. Bebbington, J. & Thomson, I. (1996). Business Conceptions of sustainability and the implications for accountancy. London: Certified Accountants Publication Ltd.
12. Bell, S & Morse, S. (1999). Sustainability indicators. Measuring the immeasurable. London: Earthscan.
13. Bennett, M. & James, P. (1998). Environment under the spotlight - current practice and future trends in environment-related performance measurement for business. London: Certified Accountants Publication Ltd.
14. Bennett, M. & James, P. (1999). Sustainable measures. Evaluation and reporting of environmental and social performance. Sheffield: Greenleaf Publishing.
15. Birkin F. (2000). The art of accounting for science: a prerequisite for Sustainable Development? Critical Perspectives on Accounting, 11, 289-309.
16. Business in the Community (2003): Indicators that count: Social and environmental indicators - a model for a reporting impact.
17. Callens, I. & Wolters, L. (1998). Factors of unsustainability: Identification, links and hierarchy. Business Strategy and the Environment, 7 (1), 32-42.
18. CE, Comisión Europea (2001). Reglamento (CE) no 761/2001 del Parlamento Europeo y del Consejo de 19 de marzo de 2001 por el que se permite que las organizaciones se adhieran con carácter voluntario a un sistema comunitario de gestión y auditoría medioambientales (EMAS). Diario Oficial no L 114 de 24/04/2001, págs 0001-0029
19. CEFIC, European Chemical Industry Council (1998). Responsible Care: Health, Safety and Environmental reporting guidelines. Brussels.
20. Chiesura, A. & De Groot, R. (2003). Critical natural capital: a socio-cultural perspective. Ecological Economics, 44, 219-231.
21. CorporateRegister.com (2010). CRReportingAwards'10. Global Winners & Reporting Trends. Daly, H. E. (1995). On Wilfred Beckerman's critique of Sustainable Development. Environmental Values, 4, 49-55.
22. Deegan, C. (1999). Implementing Triple Bottom Line Performance and Reporting Mechanisms. Charter, 70(4), 40-42.
23. DEFRA, Department for Environment, Food and Rural Affairs (2001). Environmental Reporting: General Guidelines. London, DEFRA Publications.
24. Ekins, P.; Simon, S.; Deutsch, L.; Folke, C. & De Groot, R. (2003). A framework for the practical application of the concepts of critical natural capital and strong sustainability. Ecological Economics, 44, 165-185.
25. Environment Australia (2000). A Framework for Public Environmental Reporting: An Australian Approach.
26. FEEM, Fondazione Eni Enrico Mattei (1995). Company Environmental Reports: Guidelines for preparation.
27. Figge, F. & Hahn, T. (2004). Sustainable Value Added - measuring corporate contributions to sustainability beyond eco-efficiency. Ecological Economics, 48, 173-187.
28. Gallizo, J.L. (2007). Valor económico y su distribución en los informes de sostenibilidad. Revista de la Asociación Española de Contabilidad y Administración de Empresas, 78, 34-37.
29. Geno, B. J. (1995). Accounting for sustainability: an exploration of accounting needs in the ecologically rational society. Accounting Forum, 19 (2/3), 176-194.
30. Giddings, B.; Hopwood, B. & O'Brien, G. (2002). Environment, Economy and Society: Fitting them Together into Sustainable Development. Sustainable Development, 10, 187-196.
31. Grafé-Buckens, A. & Jankowska, B. (2001). Conference Report. Toward a common framework for corporate sustainability reporting. Journal of Environmental Assessment Policy and Management, 3 (1), 123-165.
32. Gray, R. (1992). Accounting and Environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society, 17 (5), 399-425.
33. Gray, R. (1994). Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD. Environmental Values, 3, 17-45.
34. Gray, R. (2001). Forbidden Fruit. Tomorrow : Global Sustainable Business, XI, 50-53.
35. Gray, R. (2002). The social accounting project and Accounting, Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27, 687-708.
36. Gray, R. (2006). Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Accounting and Business Research, Internacional Accounting Policy Forum, 36(4), 65-88.
37. Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability. and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35, págs. 47-62.
38. Gray, R. & Bebbington, J. (1996). Incentives and disincentives for the adoption of sustainable development by transnational corporations. En International Accounting and Reporting Issues, 1995 Review. Geneva: UNCTAD, United Nations Conference on Trade And Development.
39. Gray, R. & Bebbington, J. (2000). Environmental Accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting? Advances in Environmental Accounting & Management. 1, 1-44.
40. Gray, R. & Bebbington, J. (2001). Accounting for the Environment. Second Edition. London: SAGE Publications Ltd.
41. Gray, R. & Milne, M. (2004), Towards reporting on triple bottom line: mirages, methods and myths. En A. Henriques and J. Richardson (Eds.), The Triple Bottom Line: Does it All Add Up? (pp. 70-80). London: Earthscan Publication.
42. Gray, R.; Reza, K. & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing and Accountability Journal, 8(2), 78-101.
43. GRI, Global Reporting Initiative (2002). Sustainability Reporting Guidelines.
44. GRI, Global Reporting Initiative (2006). Sustainability Reporting Guidelines-G3.
45. Hibbitt, C. (1999). Searching for the Lion's tracks not the Lion - A Commentary on GRI Exposure Draft: Sustainability Reporting Guidelines. Amsterdam : Limperg Instituut.
46. Hopwood, B.; Mellor, M. & O'Brien, G. (2005). Sustainable development: mapping different approaches. Sustainable Development, 13(1), 38-52.
47. IHOBE, Sociedad Pública Gestión Ambiental (1999). Guía de Indicadores Ambientales para la Empresa. Bilbao.
48. IPIECA, International Petroleum Industry Environmental Conservation Association y API, American Petroleum Institute (2003). Compendium of Sustainability Reporting Practices and Trends for the Oil and Gas Industry.
49. ISO, International Organization for Standardization (2000). ISO 14031. Gestión Medioambiental. Evaluación del comportamiento medioambiental. Directrices generales. (Trads., AENOR). Madrid: AENOR. (Trabajo original publicado en 1999).
50. ISO, International Organization for Standardization (2009). Draft International Standard ISO/DIS 26000. Guidance on social responsibility. Geneva.
51. Jamieson, D. (1998). Sustainability and beyond. Ecological Economics, 24, 183-192.
52. Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45, 367-374.
53. Korhonen, J. (2003). Should we measure corporate social responsibility? Corporate Social Responsibility and Environmental Management, 10, 25-39.
54. KPMG International (2008). KPMG International Survey of Corporate Responsibility Reporting 2008.
55. Krippendorff, K. (1990). Metodología de análisis de contenido: teoría y práctica. Barcelona: Paidós.
56. Lamberton, G. (1998). Exploring the accounting needs of an ecologically sustainable organisation. Accounting Forum. 22 (2), 186-209.
57. Lamberton, G. (2005). Sustainability accounting -a brief history and conceptual framework. Accounting Forum, 29, 7-26.
58. Larrinaga, C. & Bebbington, J. (2001). Accounting change or institutional appropriation?- a case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12, 269-292.
59. Larrinaga, C. (1999). ¿Es la contabilidad medioambiental un paso hacia la sostenibilidad o un escudo contra el cambio? Revista Española de Financiación y Contabilidad, XXVIII (101), 645-674.
60. Lélé, S.M. (1991). Sustainable Development: A Critical Review. World Development, 19(6), 607-621.
61. McCool, S.F. & Stankey, G. H. (2004). Indicators of Sustainability: challenges and opportunities at the interface of science and policy. Environmental Management, 33 (3), 294-305.
62. McElroy, M.W.; Jorna, R.J. & van Engelen, J. (2008). Sustainability Quotients and the Social Footprint. Corporate Social Responsibility and Environmental Management, 15, 223-234.
63. Mebratu, D. (1998). Sustainability and Sustainable Development: Historical and conceptual review. Environmental Impact Assessment Review, 18, 493-520.
64. Milne, M.J. & Adler, R.W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12 (2), 237-256.
65. Moneva, J.M., Archel, P. & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30, 121-137.
66. O'Dwyer, B. (2003). Conceptions of corporate social responsibility: the nature of managerial capture. Accounting, Auditing & Accountability Journal, 16(4), 523-557.
67. OECD, Organization for Economic Co-operation and Development (2000). The OECD Guidelines for Multinational Enterprises. Revision 2000. Paris.
68. OECD, Organization for Economic Co-operation and Development (2001). Policies to enhance Sustainable Development. Paris.
69. OECD, Organization for Economic Co-operation and Development (2002). Indicators to measure decoupling of environmental pressure from economic growth. Paris.
70. Owen, D., Gray, R. & Bebbington, J. (1997). Green accounting: cosmetic irrelevance of radical agenda for change. Asia-Pacific Journal of Accounting, 4(2), 175-98.
71. Owen, D.L.; Swift, T.A.; Humphrey, C. & Bowerman, M. (2000). The new social audits: accountability, managerial capture or the agenda of social champions?. European Accounting Review, 9, 81-98.
72. Parker, L.D. (2005). Social and environmental accountability research. A view from the commentary box. Accounting, Auditing & Accountability Journal, 18(6), 842-860.
73. Ranganathan, J. (1999). Signs of sustainability. Measuring corporate environmental and social performance. En M. Bennett and P. James (Eds.), Sustainable measures. Evaluation and reporting of environmental and social performance (pp. 475-495). Sheffield: Greenleaf Publishing.
74. Rikhardsson P & Welford R. (1997). Clouding the crisis: the construction of corporate environmental management. En R. Welford (Eds.), Hijacking Environmentalism: Corporate Response to Sustainable Development (pp. 40-62). London: Earthscan.
75. SAI, Social Accountability Internacional (2001). Social Accountability 8000 (SA8000). New York.
76. Sharma, S. & Ruud, A. (2003). On the path to sustainability: integrating social dimensions into the research and practice of environmental management. Business Strategy and the Environment, 12, 205-214.
77. Springelt, D. (2003). Business conceptions of sustainable development: a perspective from critical theory. Business Strategy and the Environment, 12, 71-86.
78. Thomson, I. (2007). Mapping the terrain of sustainability accounting. En J. Unerman, J. Bebbington and B. O'Dwyer (Eds.), Sustainability, accounting and accountability (pp. 19-36). London: Routledge.
79. UN, United Nations (2001). Indicators of Sustainable Development: Guidelines and Methodologies.
80. UNCTAD, United Nations Conference on Trade and Development (2004). Disclosure of the Impact of Corporations on Society. Current Trends and Issues. New York & Geneva, United Nations Publication.
81. UNCTAD, United Nations Conference on Trade and Development (2008). Guidance on Corporate Responsibility Indicators in annual reports. New York & Geneva, United Nations Publication.
82. UNEP, United Nations Environmental Program & SustainAbility (1994). Company Environmental Reporting: A Measure of the Progress of Business & Industry Towards Sustainable Development, Technical Report no24. Paris, UNEPIE, United Nations Environmental Program, Industry and Environment.
83. United Nations Global Compact (2008). The Practical Guide to the United Nations Global Compact Communication on Progress (COP): Creating, Sharing and Posting a COP. United Nations Global Compact Office.
84. UNWCED, United Nations World Commission on Environment and Development (1987). Our Common future (The Brundtland Report). Oxford: Oxford University Press.
85. WBCSD, World Business Council for Sustainable Development (1996). Eco-efficient leadership for improved economic and environmental performance.
86. WBCSD, World Business Council for Sustainable Development (1997). Signals of Change. Business progress towards sustainable development. Geneva.
87. WBCSD, World Business Council for Sustainable Development (2000). Measuring Ecoefficiency. A guide to reporting company performance. Geneva.
88. Welford, R.J. (1998). Corporate environmental management, technology and sustainable development: postmodern perspectives and the need for a critical research agenda. Business Strategy and the Environment, 7, 1-12.