Sustainability Reporting and Value Creation

This paper revisits Rob Gray’s ([2006]. “Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?” Accounting, Auditing & Accountability Journal 19 (6): 793–819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Rob’s analysis.