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- W2086744807 abstract "Purpose – The purpose of this paper is to examine the contradiction between sustainability and accounting practices, underpinned by reporting standards and question whether financial statements prepared in this way represent a true and fair view? The paper highlights the disregard for externalities as a fundamental obstacle to sustainable reporting and proposes taxation designs to recognise the costs associated with externalities as the basis for equitable reporting, pricing and sustainable business practices. Design/methodology/approach – The approach taken uses Smith’s (1776) tenets of a good tax, to consider characteristics of taxation that may be harnessed for financial reporting, valuation, economic substance and legal form. Findings – The findings reveal a case for further examination of the efficacy of taxation, alongside a full-cost accounting approach, to benefit sustainable reporting. Research limitations/implications – The implications of the research are a possible whole reappraisal of costs and prices to recognise the sustainability dimension and place it at the heart of the corporate agenda. The limitations arise from contestable valuation of sustainable matters, arising from a lack of an agreed theoretical framework. Originality/value – The paper proposes a realignment of costs and prices to correct market imperfection through the innovative application of taxation, but without a fundamental reappraisal of the economic status quo upon which Western-style capitalism is underpinned." @default.
- W2086744807 created "2016-06-24" @default.
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- W2086744807 date "2014-07-29" @default.
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- W2086744807 title "Corporate sustainability: accounting standards vs tax by design" @default.
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- W2086744807 doi "https://doi.org/10.1108/srj-10-2012-0122" @default.
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