The DOI matches its Crossref record; 35 of the 35 references it cites were found in a registry or an index.
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting
Open accessAbstract
We critically examine the call for ‘harmonisation’ of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic. We identify three myths that have been promulgated in calls for ‘harmonisation’ that seek to: simplify sustainability reporting and ESG analysis and shift the control for standard-setting to an investor-oriented private sector body. We argue that the myths are based on deception, misunderstandings, and disregard for both academic research and the views of sustainability practitioners. They demonstrate a lack of regard for different users of corporate sustainability information, a lack of analysis of the alternatives, an overestimation of the International Financial Reporting Standards (IFRS) Foundation’s expertise and mischaracterisation of sustainable/ESG financing.
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Cites
The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021) · Finance Research Letters · doi:10.1016/j.frl.2020.101716 · Cited by 1,656
Accounting and the construction of the governable person
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Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash
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CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?
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Self-citationThe ethical, social and environmental reporting‐performance portrayal gap
Adams, C. A. (2004) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570410567791 · Cited by 907
Self-citationZoonotic host diversity increases in human-dominated ecosystems
Gibb, R., Redding, D. W., Chin, K. Q., Donnelly, C. A., Blackburn, T. M., Newbold, T., & Jones, K. E. (2020) · Nature · doi:10.1038/s41586-020-2562-8 · Cited by 880
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Four Things No One Will Tell You About ESG Data
Kotsantonis, S., & Serafeim, G. (2019) · Journal of Applied Corporate Finance · doi:10.1111/jacf.12346 · Cited by 651
Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925
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Cited by
Sustainability reporting and greenwashing: A bibliometrics assessment in G7 and non-G7 nations
Sundarasen, S., Zyznarska-Dworczak, B., & Goel, S. (2024) · Cogent Business & Management · doi:10.1080/23311975.2024.2320812 · Cited by 39
Artificial Intelligence and Environmental, Social and Governance: A Bibliometric Analysis Review
Alhasnawi, M. Y., Alshdaifat, S. M., Aziz, N. H. A., & Almasoodi, M. F. (2024) · Lecture Notes in Networks and Systems · doi:10.1007/978-3-031-63717-9_8 · Cited by 35
Metadata
- Authors
- Adams, C. A., & Abhayawansa, S.
- Venue
- Critical Perspectives on Accounting
- Publisher
- Elsevier BV
- Published
- 2022-01
- Volume
- 82
- Pages
- 102309
- ISSN
- 1045-2354 (ISSN-L)
- OpenAlex
- W3139087567
- Cited by
- 426
- References
- 35
- FWCI
- 60.05
- Type
- journal article
- Language
- en
- Open access
- green
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- Adams, C. A., & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2021.102309
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
