Claire Parfitt
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Accounting for ethics
SASB and Integrated Reporting
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This chapter employs a critical reading of the Integrated Reporting framework and the Sustainability Accounting Standards Board (SASB) standards, methodology and guidance documents. The analysis explores how key concepts like materiality, value, capital, accountability and risk are deployed in these frameworks, to understand the function this form of reporting plays in the speculative moral economy. Guided by historical accounting research and recalling the propositions developed in chapters one and two of the book, this chapter develops an understanding of how ethics are rationalised and made ready for commodification.

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False profits of ethical capital

Finance, labour and the politics of risk

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