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Accounting, sustainability and the feminine

In: Handbook of Accounting and Sustainability

Author

Listed:
  • Christine Cooper
  • Andrea M. Romi
  • Daniela Senkl

Abstract

Over the last decades, we have seen a new landscape of accounting initiatives designed to guide organizations on how to report on sustainability related aspects. The IFRS Foundation has recently decided to create an International Sustainability Standards Board. While this initiative might be lauded in that it is a response to climate change, this chapter uses a feminist lens to engage with the IFRS's rationales for this new board and the specific constituencies which its standards will serve. It asks whether IFRS sustainability standards might help in the battle against climate change by shining a light on IFRS from different perspectives such as class, race or gender. While it does not offer any concrete solutions, it suggests some ways forward.

Suggested Citation

  • Christine Cooper & Andrea M. Romi & Daniela Senkl, 2022. "Accounting, sustainability and the feminine," Chapters, in: Carol A. Adams (ed.), Handbook of Accounting and Sustainability, chapter 8, pages 136-156, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20089_8
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