Sustainability reporting: How consistency and interdependence in financial and managerial accounting enhance eco‐controls
Ashish Varma,
Daniela Mancini,
Shreya Kaushik
Abstract:Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through t… Show more
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