Purpose

It is difficult for corporate sustainability reporting (CSR) to provide accountability to stakeholders. This paper assesses whether accountability-based CSR systems can be created through the application of Spotlight Accounting and WikiRate as a hybrid forum.

Design/methodology/approach

The current paper explores the utility of Spotlight Accounting for CSR through assessing its application to a hybrid forum, WikiRate. This process involved engaging student researchers to collect CSR data from the United Nations Global Compact's (UNGC) corporate action group (CAG) and recording this information into the WikiRate platform. Aggregate analysis was conducted to assess the limitations and challenges of the data to inform decision-making.

Findings

Spotlight Accounting exposes challenges within traditional applications of CSR. These challenges impact comparability, decision usefulness and accountability of CSR data for stakeholders.

Practical implications

This paper provides recommendations to enhance the accessibility and relevance of company information to assist in the provision of Spotlight Accounting. In doing so, it highlights the usefulness of CSR to leverage greater accountability between corporations and society.

Originality/value

This paper applies the emerging practices of Spotlight Accounting and presents it as an alternative way to research and conceptualise external accounts, reporting and accountability. This form of accounting has the potential to enhance communications and partnerships between companies and society as well as challenge dominate power dynamics held by corporations.

中文翻译：

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通过Spotlight会计促进企业可持续性报告中的问责制

目的

公司可持续发展报告（CSR）很难向利益相关者提供责任。本文评估了是否可以通过将Spotlight Accounting和WikiRate用作混合论坛来创建基于问责制的CSR系统。

设计/方法/方法

本白皮书通过评估其在混合论坛WikiRate中的应用，探索了Spotlight Accounting for CSR的实用性。此过程涉及让学生研究人员从联合国全球契约（UNGC）公司行动小组（CAG）收集CSR数据，并将此信息记录到WikiRate平台中。进行了综合分析，以评估数据的局限性和挑战，从而为决策提供依据。

发现

Spotlight Accounting在CSR的传统应用程序中面临挑战。这些挑战影响了利益相关者的CSR数据的可比性，决策有用性和责任感。

实际影响

本文提供了一些建议，以增强公司信息的可访问性和相关性，以帮助提供Spotlight会计。在此过程中，它突显了企业社会责任在利用企业和社会之间更大的问责制方面的作用。

创意/价值

本文应用了Spotlight Accounting的新兴实践，并将其作为研究和概念化外部帐户，报告和问责制的替代方法。这种会计形式有可能增强公司与社会之间的沟通和伙伴关系，并挑战公司所拥有的主导动力。