The article, What is the Accounting Profession’s Role in Accountability of Economic, Social, and Environmental Issues? by Anna L. Lusher, states that “The Big Four Accounting Firms have developed Corporate Social Responsibility (CSR) frameworks that encompass community, environment, marketplace, and workplace issues for companies that desired to provide more comprehensive reports to their stakeholders” (14). Moreover, some organizations are now voluntarily producing CSR reports as it enhances their reputation, create consistent frameworks across global networks, reduce operating costs and etc. However, neither International Financial Reporting Standards (IFRS) nor US Generally Accepted Accounting Standards (GAAP) provides a framework for preparing corporate sustainability reports. Should a common set of principles, standards and procedures be set for green accounting, or is it the responsibilities of the accounts to influence companies into voluntarily integrate sustainability into every facet of the organizations?