Purpose – This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles...

Purpose – The purpose of this paper is to show that corporate governance is fundamental to the continuing operation of any corporation; hence much attention has been paid to the procedures of such governance. Similarly sustainability is fundamental to the continuing operation of any...

Purpose – Although all organisations claim to be engaged in sustainable development, research shows that they misunderstand what is involved. This paper aims to reconsider what is meant by sustainability and to show that the way accounting operates in an organisation actually prevents an...