ABSTRACT
This conclusion presents some closing thoughts on the concepts covered in the preceding chapters of this book. The book explores the role of corporate and integrated reporting as organizations attempt to represent sustainability. It combines theoretical and empirical insights to show that accounting and reporting practices are not relevant for the way in which they reflect organizations activities and performance towards sustainability. The book adds to the literature on sustainability accounting and reporting practices by showing that these practices are not expected to offer complete representations or to provide “answers” to organizations on how to be sustainable. It shows that accounting and reporting practices offer a number of representations (graphs, diagrams, tables, grid) that have generative power. The book provides implications for further research into the role of accounting and reporting practices for sustainability.
