Does Sustainability Reporting Improve Corporate...

This article was downloaded by: [120.59.18.202] On: 09 July 2013, At: 23:26 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Accounting and Business Research Publication details, including instructions for authors and subscription information: http://www.tandfonline.com/loi/rabr20 Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Rob Gray a a University of St Andrews Published online: 28 Feb 2012. To cite this article: Rob Gray (2006) Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?, Accounting and Business Research, 36:sup1,†¦show more content†¦Downloaded by [120.59.18.202] at 23:26 09 July 2013 1. Introduction ‘...information can promote better markets, in the broader sense of markets which deliver outcomes that meet public policy objectives.’ (Institute of Chartered Accountants in England and Wales (ICAEW), 2004:14) *The author is Professor of Social and Environmental Accounting at the University of St Andrews. He wishes to formally acknowledge: the ICAEW for its financial support of this research; Richard Macve for his early helpful comments on the paper; Adam Erusalimsky for his excellent work on collating the global data and the critiques of that data as well as for his work with Crawford Spence on making the first pass through UK Sustainability Reporting in preparation for this paper: and Crawford Spence. Jan Bebbington, Sue Gray, David Collison and colleagues at St Andrews Management School for their helpful comments and suggestions. The author is also pleased to acknowledge the stimulating comments received at the ICAEW ‘Infr,rmation for Better Markets ’ Conference in December 2005. He wishes to make especial mention of MarkusShow MoreRelatedBusiness Ethics : Ethical And Ethical Issues1737 Words   |  7 Pagesresponsibility, sustainability, labour practices and environmental development. Business ethics as a concept fundamentally applies to all aspects of business conduct and is relevant to the behavior of individuals and entire organizations. Desjardins (2011) suggests that business ethics is the study of business from an ethical viewpoint. It is about organisational conduct and the ethical consequences of business behaviour. Companies can define ethical business values by outlining clear examples of right or wrongRead MoreHow Companies Engage in Corporate Social Responsibility2281 Words   |  10 PagesSupervisor: Mr. Kevin Lamb Dated: 3rd October 2011 1. What is the general area that you are interested in? 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