ABSTRACT
The central argument of this research is that the corporate reports of organisations have changed because of the need to satisfy a range of stakeholders, and this is evidenced in the discourse of environmental accounting. This argument has been developed over the preceding chapters but it has also been stated that this argument is culturally bounded to the UK. It is therefore necessary to consider the implications of this limitation and this is one of the purposes of this chapter. It has also been argued however that the development of corporate reporting is continuing to unfold and it is necessary to consider the possible implications of this for the argument regarding managerial primacy. These factors, together with other changes in corporate reporting, form the subject matter of this chapter.
