One aspect of Rob Gray’s immense intellectual legacy that deserves particular attention is how he first connected accounting and ecology in a meaningful way, drawing on systems thinking. In celebrating his contribution, I sketch in this piece a few notes linking the founding The Greening of Accountancy. The Profession After Pearce (Gray, 1990) with two papers published in the turn of the century that revolve around the fundamental issues and his critique of triple bottom line reporting.
