Accounting and Reporting for Origin Green

Accounting and Reporting for Origin Green: A National Sustainability Programme for the Irish Food and Drink Industry

Researchers: Rebecca Maughan and Aideen O'Dochartaigh

The aim of this project is to develop our knowledge and understanding of accounting and reporting for sustainability at a sector level.  The impact of this research is to inform members of the accountancy profession in Ireland of best practice and key developments in sector-level sustainability reporting, in the context of emerging reporting frameworks, Bord Bia’s Origin Green programme and the new EU Non-financial Reporting Directive. 

Dissemination of the research is ongoing through both academic journals and professional outlets.
1. The first article, published in October 2017 in Accountancy Ireland, focused on sustainability accounting and reporting and used the Origin Green reports and interviews to present a short case study.
2. A second publication, which evaluates emerging sectoral reporting frameworks, including Origin Green, in the context of global sustainability parameters, is forthcoming in the Accounting, Finance and Governance Review published by the Irish Accounting and Finance Association
3. The third and final paper, currently in progress, is based on an in-depth case study of the Origin Green reporting and accounting process through a case study of Bord Bia’s Origin Green sustainability programme.

About the Researchers

Rebecca Maughan-min

Rebecca Maughan is an Assistant Professor in Accountany at UCD Business School. Rebecca earned her PhD in the area of corporate sustainability practices at the Amsterdam Business School at the University of Amsterdam, and completed her undergraduate (B.Comm) and Masters (M.Acc) level education at UCD. A member of the Chartered Accountants in Ireland, Rebecca’s research interests are qualitative in nature and span a range of disciplines including: corporate sustainability practices and reporting; corporate governance; organizational identity and accountability in family firms; and accounting education and qualitative methods. Rebecca has been the recipient of a number of research awards including the New Horizons Grant from the Irish Research Council and the Irish Accounting and Finance Association (IAFA) Doctoral Scholarship.

Aideen O’Dochartiagh is a researcher at the UCD College of Business, specialising in sustainability accounting and responsible business. She completed her PhD on sustainability accounting at the School of Management, University of St Andrews in Scotland, followed by a Postdoctoral Fellowship at UCD, funded by the Irish Research Council. Currently she works as Research Co-ordinator for a partnership project between the Centre for Business and Society and Business in the Community Ireland (BITCI), a responsible business network. Aideen is a chartered accountant who has worked in practice with Deloitte and in industry with Irish Rail and Trinity College. She has a BSc in Equine Science and an MBS (Research) from the University of Limerick.

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