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

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI:10.1016/j.cpa.2022.102477

Claire Parfitt

引用次数: 0

Abstract

What purpose does ESG accounting really serve? As the “alphabet soup” of sustainability accounting standards thickens with the growing interest in ESG investing, this article looks beyond the usual critiques of social and environmental accounting to reveal how these new standards are productive for capital. Analysing the work of the SASB and the International Integrated Reporting Council (IIRC), the article shows that accounting for ESG is more than the smoke-screen or green-washing exercise that critical voices often observe. By mapping, quantifying and coding social, environmental and political issues to be incorporated into capital’s valuation regime, ESG accounting standards establish a technical and rhetorical basis upon which ethical claims can become productive for capital, regardless of whether or not these ethical claims translate into any practical difference in business operations and their socio-ecological impacts.

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道德资本 "的基础：可持续发展会计准则委员会与综合报告

环境、社会和公司治理会计的真正目的是什么？随着对环境、社会和公司治理（ESG）投资的兴趣与日俱增，可持续发展会计准则的 "字母汤 "也越来越浓，这篇文章超越了对社会和环境会计的通常批评，揭示了这些新准则如何对资本产生效益。通过分析美国会计准则委员会（SASB）和国际综合报告委员会（IIRC）的工作，文章指出，ESG 会计不仅仅是批评声音经常提到的烟幕弹或 "洗绿 "做法。通过对社会、环境和政治问题进行映射、量化和编码，并将其纳入资本估值体系，环境、社会和治理会计准则建立了一个技术和修辞基础，在此基础上，道德诉求可以成为资本的生产力，无论这些道德诉求是否转化为企业运营及其社会生态影响的任何实际差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations