Comyns, B, Figge, F, Hahn, T et al. (1 more author) (2013) Sustainability reporting: the role of "search", "experience" and "credence" information. Accounting Forum, 37 (3). 231 - 243. ISSN 0155-9982
Abstract
Corporate sustainability reporting quality has been frequently criticised as being unbalanced, presenting an overly positive view or failing to address material issues. The purpose of this article is to provide a fresh explanation for poor quality sustainability reporting and to propose how quality issues may be addressed. The theoretical framework combines the legitimacy and accountability perspectives using Akerlof's (1970) Market for Lemons theory. Akerlof's approach is extended by differentiating between three types of information in sustainability reports namely search, experience and credence. The article concludes that the type of information must be considered when determining measures to improve report quality.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Keywords: | Accountability theory; Akerlof's Market for Lemons; Legitimacy theory; Sustainability reporting |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Environment (Leeds) > School of Earth and Environment (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 17 Oct 2014 11:10 |
Last Modified: | 17 Oct 2014 11:10 |
Published Version: | http://dx.doi.org/10.1016/j.accfor.2013.04.006 |
Status: | Published |
Publisher: | Elsevier |
Identification Number: | 10.1016/j.accfor.2013.04.006 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:77082 |