The stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the...

To meet the objectives of financial reporting in the International Accounting Standards Board’s Conceptual Framework, the ‘balance-sheet approach’ embraced by the Framework is necessary but not sufficient. Critical, but largely overlooked, is the role of uncertainty, which we argue defines...

Corporate activity promotes economic growth. This has obvious benefits for society, yet by placing unsustainable demands on natural resources, it also poses serious problems. Part of the response to this should be clarity over corporate responsibility and accountability towards the environment,...

Accounting is an important practical mechanism by which corporations are held to account for their performance and impact. This is consequential for corporate accountability for the conservation of natural capital. While there is clear evidence of increasing corporate accounting and reporting...

Article impact statement: New collaborations with accounting research can improve conservation impact of ecosystem-based information systems.