The role of sustainability accounting in the construction of identity. / Rinaldi, Leonardo; Moggi, Sara.

2015. Abstract from The 27th International Congress on Social and Environmental Accounting Research, London, United Kingdom.

Research output: Contribution to conferenceAbstract

Submitted

Abstract

The aim of this research is to explore how sustainability accounting shapes the construction of identity. It is argued that sustainability accounting can be regarded as a powerful technology that enables the construction of identity, hence impacting on practices of sustainability reporting. To investigate the extent to which the creation of a formal account of sustainability helps forging and conveying a sustainable identity, this study critically analyse the workings of the Commission for a Sustainable London 2012. The Commission for Sustainable London provided assurance to the Olympic Board and to society at large on how the bodies delivering the London 2012 Olympic and Paralympic Games and legacy were meeting their sustainability commitments. It was an independent body, which monitored and assured the sustainability of the London 2012 Olympic and Paralympic Games. The Commission was the first of its kind for an Olympic Games and existed from January 2007 to March 2013.
The case study unveils the dynamics of sustainability identity creation within the London 2012 Olympic and Paralympic Games uncovering how and why the build-up of identity allows the appropriation of power as a means for self-reinforcing and for dominating others. The research shows how sustainability accounting technologies are used as a primary tool to shape the emergent sustainable identity.
Original languageEnglish
Publication statusSubmitted - 2015
EventThe 27th International Congress on Social and Environmental Accounting Research - School of Management, Royal Holloway University of London, London, United Kingdom
Duration: 25 Aug 201527 Aug 2015

Conference

ConferenceThe 27th International Congress on Social and Environmental Accounting Research
CountryUnited Kingdom
CityLondon
Period25/08/1527/08/15

ID: 25178640