Does Sustainability Reporting Improve Corporate Behaviour?: Wrong Question? Right Time?

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Accounting and Business Research
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Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?
Rob Gray a a

University of St Andrews Published online: 28 Feb 2012.

To cite this article: Rob Gray (2006) Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?, Accounting and Business Research, 36:sup1,
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1. Introduction
‘...information can promote better markets, in the broader sense of markets which deliver outcomes that meet public policy objectives.’ (Institute of Chartered Accountants in England and Wales (ICAEW), 2004:14)
*The author is Professor of Social and Environmental Accounting at the University of St Andrews. He wishes to formally acknowledge: the ICAEW for its financial support of this research; Richard Macve for his early helpful comments on the paper; Adam Erusalimsky for his excellent work on collating the global data and the critiques of that data as well as for his work with Crawford Spence on making the first pass through UK Sustainability Reporting in preparation for this paper: and Crawford Spence. Jan Bebbington, Sue Gray, David Collison and colleagues at St Andrews Management School for their helpful comments and suggestions. The author is also pleased to acknowledge the stimulating comments received at the ICAEW ‘Infr,rmation for Better Markets ’ Conference in December 2005. He wishes to make especial mention of Markus
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