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The achievability of sustainable reporting practices in agriculture


Williams, BR and Wilmshurst, TD, The achievability of sustainable reporting practices in agriculture, Corporate Social Responsibility and Environmental Management, 16, (3) pp. 155-166. ISSN 1535-3958 (2009) [Refereed Article]

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DOI: doi:10.1002/csr.190


This research investigates the process of change in moving from a domestic accounting standard, AASB 1037, relating to self-generating and regenerating assets (SGARAs) to an international standard, AASB 141. It focuses on the achievement (or nonachievement as it may be) of sustainable reporting practices for these agricultural assets. This paper finds that the transition to AASB 141 has allowed firms the discretion to change how they value their agricultural assets in comparison to the domestic standard. Consistency may have been achieved to a limited extent with the introduction of this financial accounting standard but comparability appears not to have been. Further, there is very limited understanding of the reporting of these assets from a user's perspective. It is concluded that this lack of consistency, comparability and understandability will not help achieve sustainability in the reporting practices of agricultural assets.

Item Details

Item Type:Refereed Article
Keywords:agricultural assets consistency comparability sustainable reporting
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Financial accounting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Williams, BR (Dr Belinda Williams)
UTAS Author:Wilmshurst, TD (Associate Professor Trevor Wilmshurst)
ID Code:61897
Year Published:2009
Web of Science® Times Cited:3
Deposited By:Accounting and Corporate Governance
Deposited On:2010-03-08
Last Modified:2014-10-10
Downloads:3 View Download Statistics

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