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Cited by 825

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Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

Boiral, Olivier·2013·Accounting, Auditing & Accountability Journal
DOI 10.1108/aaaj-04-2012-00998
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Abstract

Purpose: – The purpose of this paper is to examine the extent to which sustainability reporting can be viewed as a simulacrum used to camouflage real sustainable-development problems and project an idealized view of the firms' situations. Design/methodology/approach: – The method was based on the content analysis and counter accounting of 23 sustainability reports from firms in the energy and mining sectors which had received application levels of A or A+ from the Global Reporting Initiative (GRI). The information disclosed in some 2,700 pages of reports was structured around 92 GRI indicators and compared with 116 significant news events that clearly addressed the responsibility of these firms in sustainable development problems. Moreover, the 1,258 pictures included in sustainability reports were categorized into recurring themes from an inductive perspective. Findings: – A total of 90 per cent of the significant negative events were not reported, contrary to the principles of balance, completeness and transparency of GRI reports. Moreover, the pictures included in these reports showcase various simulacra clearly disconnected with the impact of business activities. Originality/value: – The paper shows the relevance of the counter accounting approach in assessing the quality of sustainability reports and question the reliability of the GRI's A or A+ application levels. It contributes to debates concerning the transparency of sustainability reports in light of Debord's and Baudrillard's critical perspective. The paper reveals the underexplored role of images in the emergence of several types of simulacra.

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Metadata

Authors
Boiral, O.
Venue
Accounting, Auditing & Accountability Journal
Publisher
Emerald
Published
2013-09-16
Volume
26
Issue
7
Pages
1036-1071
ISSN
0951-3574 (ISSN-L)
DOI
10.1108/aaaj-04-2012-00998
OpenAlex
W2056960121
Cited by
825
References
4
FWCI
74.61
Type
journal article
Language
en
Open access
closed
Licence
www.emerald.com/insight/site-policies (tdm)

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Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/aaaj-04-2012-00998

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