Accounting, sustainability and the feminine

Christine Cooper, Daniela Senkl, Andrea M. Romi

Research output: Chapter in Book/Report/Conference proceedingChapter

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.
Original languageEnglish
Title of host publicationHandbook of Accounting and Sustainability
EditorsCarol Adams
PublisherEdward Elgar Publishing Ltd.
Chapter8
Pages136-156
ISBN (Electronic)9781800373518
ISBN (Print)9781800373501
DOIs
Publication statusPublished - 21 Jul 2022

Publication series

NameResearch Handbooks in Accounting

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