What is it about?
Accounting standards must include firm environmental impacts but the professional field is fragmented with divergent perspectives. 'Conservatives' want incremental changes with a focus on investors while 'radicals' seek more extensive inclusion of range of environmental impacts.
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Why is it important?
Stakeholders need better quality information to make more incisive judgements about firm's products or performance
Perspectives
I am really passionate about improving environmental transparency and accountability.
Dr Simon Hugh Huston
Coventry University
Read the Original
This page is a summary of: Sustainability accounting and reporting: an ablative reflexive thematic analysis of climate crisis, conservative or radical reform paradigms, January 2022, Center for Open Science,
DOI: 10.31219/osf.io/gykxe.
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