Arcticle’s by CHARLES CHO

July 27, 2022 To: International Sustainability Standards Board, IFRS Foundation From: Professor Charles H. Cho Dr. Blerita Korca Professor Joanna Krasodomska Professor Ian Thomson Professor Gunnar Rimmel Re: Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Dear members of the International Sustainability Standards Board, We are a group of Professors of Accounting who have been researching in the field of sustainability accounting and reporting for many years – some of us for decades. Considering our research evidence-based and practice-based expertise in the field of sustainability accounting and…

A blog by Charles Cho and Hendrik Vollmer As a follow-up to the Open Letter from the Editors of Critical Perspectives on Accounting posted here last Friday, we share our insights in this blog, as Editorial Board member of the journal and former University of Leicester faculty member, respectively. When University of Leicester School of Business faculty members entered into their first week of term-two teaching in January, 16 of them received a message from the university’s senior administration that a redundancy case was being made against them. The university was known to have been in a financially precarious position…

As some of you already know, the management at Leicester University is attempting to outlaw critical scholarship, and colleagues who have published in Critical Perspectives on Accounting (CPA) are now at risk of redundancy. In response, the editors of CPA have written an open letter to management. This is a serious assault on academic freedom and as a community we need to voice our concerns very loudly. As a strong believer that this is a serious attack on academic freedom (whether accounting or not, critical or not) and a proud member of the Editorial Board of CPA, I am reproducing the letter…

A blog by Charles Cho and Michael Rogerson Modern slavery has come to cover a range of labour abuses incorporating issues such as debt bondage and child labour as well as the United Nations’ ‘Decent Work’ goal (Sustainability Development Goal #8). The scale of the problem is estimated in the tens of millions of cases. Stakeholders, including legislators, are paying growing attention to this significant issue, particularly by demanding transparency from large firms which are positioned as focal firms in supply chains, hence presumably have a perceived influence to dictate social responsibility to their suppliers. Since the Transparency in Supply…

This paper is published in Volume 19, Issue 4 of the Journal of Accounting and Management and Information Systems, available in Open Access here (the full PDF version is here and also attached to this blog), and reproduced here as a blog. A hopefully useful bibliography can also be accessed here and is also attached to this blog, as a separate file. Abstract Recent discussions at accounting conferences and workshops suggest that academics are ‘deeply divided’ on the role and purpose of corporate social responsibility (CSR) accounting. This ‘rift’ has been created by moves from mainstream accounting researchers to contribute to a body of evidence…