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The boundary of sustainability reporting: evidence from the FTSE100

Author

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  • Samantha Miles
  • Kate Ringham

Abstract

Purpose - The purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting boundaries are classified as “Reputation Management”, “Ownership and Control”, “Accountability”; and, “Stakeholder Engagement”. Content analysis is then used to empirically test the model. Design/methodology/approach - Using impression management theory, rationalism, systems and contingency theory, and network theory, a model is created which classifies sustainability reporting boundaries. Content analysis is used to empirically test boundaries across the disclosure of 49 GRI topics by the FTSE100. Findings - Sustainability reporting fails to discharge accountability due to adoption of narrow “Reputation Management” boundaries. Boundaries are significantly (p

Suggested Citation

  • Samantha Miles & Kate Ringham, 2019. "The boundary of sustainability reporting: evidence from the FTSE100," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(2), pages 357-390, December.
    • Handle: RePEc:eme:aaajpp:aaaj-05-2018-3478
    DOI: 10.1108/AAAJ-05-2018-3478
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    Citations

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    Cited by:

    1. ABM Fazle Rahi & Jeaneth Johansson & Arne Fagerström & Marita Blomkvist, 2022. "Sustainability Reporting and Management Control System: A Structured Literature Review," JRFM, MDPI, vol. 15(12), pages 1-31, November.
    2. Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).

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