Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

What is it about?

The onslaught of the Corona Virus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries, and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

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