The boundary of sustainability reporting: evidence from the FTSE100

Samantha Miles and Kate Ringham

Accounting, Auditing & Accountability Journal, 2019, vol. 33, issue 2, 357-390

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

Keywords: Boundary; Corporate social responsibility reporting; Content analysis; Sustainability reporting; FTSE100; Global reporting initiative (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-05-2018-3478

DOI: 10.1108/AAAJ-05-2018-3478

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