Sustainability Accounting and Accountability

“It is increasingly well-established in the literature that most business reporting on sustainability and much business representative activity around sustainability actually have little, if anything to do with sustainability.” (Gray, 2010, p.48)

Within the context of the sustainability reporting practices of an organisation of your choice (to be approved by the module leader by 1 November, 2021) you are required to critically discuss Gray’s (2010) statement. Your essay should draw upon relevant academic literature and discuss a theoretical framework that could be used to support your argument. Your essay should specifically consider the following issues:

  1. To what extent do the sustainability reporting practices comply with the GRI’s Sustainability Reporting Guidelines/Standards?
  2. To what extent can the sustainability reporting practices be explained by academic appreciations in the academic literature on such practices?
  3. Whether the sustainability report is (or should be) assured? Comment on the nature and quality of assurance actually provided.

Your essay should conclude by discussing the extent to which you agree (or disagree) with Gray’s (2010) statement with full justifications.

Good essays should cite and reference academic journal articles. Both summative and formative feedback will be provided via the standard coursework feedback sheet.

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