ABSTRACT
The question of standards for sustainability activity is one which has been in existence for a long time and gradually some standards for reporting are starting to emerge. In many ways the development of sustainability reporting standards parallels the development of accounting standards – with a focus upon the harmonisation of common standards now being the main issue to consider, this is in distinct contrast to 10 years ago when the emergence of common standards – for either accounting or sustainability – looked no better than a remote possibility. In this chapter, therefore, we consider the development of standards, both for accounting and for sustainability, offer a prognosis for future standards and make our own suggestions.
