Sustainable Business and Governance

Editorial Note

Abstract

It is generally accepted nowadays that 
accounting is the language of business 
and that corporate reporting provides 
information about the activities of a 
business – not just to investors but also 
to all other interested stakeholders. It is 
equally generally accepted that the firm 
is accountable to all of these stake
holders and that such reporting must be 
extended beyond the financial and into 
the social and environmental also. Thus 
the role of this journal is undisputed, as 
is the relationship between financial and 
social and environmental accounting, 
accountability, disclosure and reporting. 
The three are entwined into triple bottom 
line reporting. The role of accounting 
and reporting is however much wider 
than this and extends into all aspects of 
the behaviour of firms, and of markets 
and of governments. In this arena both 
governance and risk management1 have 
arisen as topics which need investiga
tion.