As organizational leaders have become more aware of a wider array of sustainability-related challenges, their organizations and advisors have worked on developing a growing range of accounting, accountability and assurance practices to help identify and manage these sustainabilityrelated risks and opportunities (Bebbington, Unerman & O’Dwyer, 2014; Malsch, 2013; O’Dwyer, Owen & Unerman, 2011; Power, 1997). Alongside the development of such practices and engagements between organizations and their stakeholders have emerged critiques and debates, supported with insights from academic research, regarding the degree to which such practices and engagements might be considered as substantive (Gray, 2010).
