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Sustainability Accounting and Reporting at a Sector Level: Mapping the Terrain
2017
Accounting Finance & Governance Review
T he aim of this paper is to develop our understanding of accounting and reporting for sustainability at a sector level, an area where there is a significant deficit of literature. As sustainability is a system-based concept, there is a growing recognition that sustainability reporting needs to move beyond single-entity reports towards multiple organisation reporting, such as industry, supply chain and sector-level reports. However, few studies have explored the challenges and possibilities of
doi:10.52399/001c.25491
fatcat:f5y3qcezxrcvljjzjbh3nlxcva