ABSTRACT
This conclusion presents some closing thoughts on the concepts discussed in the previous chapters of this book. The book analyses the crises that currently confront mankind. These may be classified under three headings: the harm inflicted on the environment; the potential harm inflicted on future generations; and the harm inflicted on the current generation, of which two aspects are emphasised: the corrosive impact of inequality and the ill effects of financialization. The book concludes that the GRI Standards provide the best current basis for sustainability reporting by the business firm. The provisions of consultancy services and any involvement in the management of the business should be forbidden, as it detracts from the accountant's fundamental social function. The lesson is not that Andersen collapsed, but rather that Andersen failed in its social duty to report the truth about Enron.
