Redesigning Organizational Sustainability Through Integrated Reporting

This book explores the role of accounting and reporting practices in representing sustainability, arguing that ambiguity and the impossibility of complete capture do not necessarily lead to distortion or obfuscation. It demonstrates that accounting and reporting practices offer representations that affect the way organizations understand and report on sustainability, changing its meaning over time. The book is of interest to scholars and practitioners in accounting, management, sustainability, and other fields.

Format: Paperback / softback
Length: 134 pages
Publication date: 30 May 2022
Publisher: Taylor & Francis Ltd

This comprehensive book delves into the intricate realm of accounting and reporting practices, shedding light on their pivotal role in organizations' pursuit of sustainability representation. By examining the case of a prominent international oil and gas company and its recent adoption of integrated reporting, the author argues that the ambiguity of sustainability as a concept and the limitations of traditional accounting and reporting methods do not necessarily hinder attempts to convey it. Instead, the way in which sustainability is presented through these practices can have a positive impact on the organization, fostering aspirations and shaping its understanding and reporting of sustainability.

The book makes a compelling case that accounting and reporting practices, such as integrated reporting, are not intended to provide complete representations of organizations' sustainability. Instead, they offer a range of representations, including graphs, diagrams, tables, and grids, which influence how organizations perceive and communicate about sustainability. These representations evolve over time, shaping the evolving meaning of sustainability within the organization.

Furthermore, the book demonstrates that undefined concepts like sustainability and practices like integrated reporting mutually construct each other. The attempt to represent sustainability within the organization and the ensuing debates and discussions drive the development and evolution of accounting and reporting practices. This dynamic interplay between concepts and practices underscores the importance of accounting and reporting in shaping organizations' sustainability journeys.

The book appeals to a wide range of scholars and practitioners, including those in accounting, management, sustainability, planning, control, organizational strategy, business ethics, corporate social responsibility, and corporate reporting. Its insights and analysis provide valuable perspectives on the complex relationship between accounting, reporting, and sustainability, offering valuable guidance for professionals seeking to navigate this evolving landscape.

Dimension: 234 x 156 (mm)
ISBN-13: 9780367528119