Concepedia

A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting

Critical Perspectives on Accounting · 2022 · 48 citations · 47 references

Concepts

BusinessAccountancyAccountingCorporate AccountabilityCorporate Social ResponsibilitySustainability AccountingCorporate Responsibility ReportingCorporate SustainabilityCorporate Sustainability DisclosureEthical AccountingEthical GovernanceSustainability ReportingCorporate Accountability ReportingCorporate Sustainability Performance ReportingCorporate Sustainability Reporting StandardsEthical Financial ReportingIntegrated Reporting AdoptionIntegrated Reporting QualityMoral Responsibility In Accounting

References

47

Capitalism, Socialism and Democracy.

Joan Robinson, Joseph A. Schumpeter · The Economic Journal · 1943 · 6.6K citations

Social Sciences, Political Science, Sociology +9

Capitalism in the Web of Life: Ecology and the Accumulation of Capital

Dan Boscov-Ellen · Graduate Faculty Philosophy Journal · 2016 · 2.5K citations

Social Sciences, Ecology, Economics +8

Intellectual capital literature review

Richard Petty, James Guthrie · Journal of Intellectual Capital · 2000 · 1.3K citations

Management, Knowledge Management, Innovation +12

Financial accounting: In communicating reality, we construct reality

Ruth D. Hines · Accounting Organizations and Society · 1988 · 1.2K citations

Business, Accountancy, Accounting +11

Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

Olivier Boiral · Accounting Auditing & Accountability Journal · 2013 · 782 citations

Business, Accountancy, Accounting +11