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Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet

Citations

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Cited by:

  1. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
  2. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
  3. Mihaela (Åžtefan) HINT, 2021. "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-5.
  4. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
  5. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
  6. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
  7. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  8. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
  9. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
  10. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
  11. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  12. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  13. Markus J. Milne & Suzana Grubnic, 2011. "Climate change accounting research: keeping it interesting and different," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 948-977, October.
  14. Grueso Gala, Melanie & Camisón Zornoza, César, 2022. "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  15. Kumarasiri, Jayanthi & Gunasekarage, Abeyratna, 2017. "Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence," The British Accounting Review, Elsevier, vol. 49(1), pages 25-38.
  16. Willem Schramade, 2016. "Integrating ESG into valuation models and investment decisions: the value-driver adjustment approach," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 6(2), pages 95-111, April.
  17. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  18. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
  19. Gilbert Kwabena Amoako & Anokye M. Adam & Clement Lamboi Arthur & George Tackie, 2021. "Institutional isomorphism, environmental management accounting and environmental accountability: a review," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(8), pages 11201-11216, August.
  20. Cristian Carini & Laura Rocca & Monica Veneziani & Claudio Teodori, 2018. "Ex-Ante Impact Assessment of Sustainability Information–The Directive 2014/95," Sustainability, MDPI, vol. 10(2), pages 1-24, February.
  21. Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
  22. Aaron K. Chatterji & Rodolphe Durand & David I. Levine & Samuel Touboul, 2016. "Do ratings of firms converge? Implications for managers, investors and strategy researchers," Strategic Management Journal, Wiley Blackwell, vol. 37(8), pages 1597-1614, August.
  23. Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
  24. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  25. Tregidga, Helen & Milne, Markus & Kearins, Kate, 2014. "(Re)presenting ‘sustainable organizations’," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 477-494.
  26. Intadaviqotul Minakh & Erwin Saraswati & Abdul Ghofar, 2021. "The effect of financial and non-financial performance on investors’ reactions: The role of corporate governance mechanisms as moderating," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(8), pages 47-56, December.
  27. D’Amato, D. & Li, N. & Rekola, M. & Toppinen, A. & Lu, F-F., 2015. "Linking forest ecosystem services to corporate sustainability disclosure: A conceptual analysis," Ecosystem Services, Elsevier, vol. 14(C), pages 170-178.
  28. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
  29. Nurul Fadly Habidin & Muhammad Arif Eyun & Anis Fadzlin Mohd Zubir & Nursyazwani Mohd Fuzi & Sharon Yong Yee Ong, 2016. "The Relationship between Sustainable Manufacturing Practice and Environmental Performance in Malaysian Automotive SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 338-352, December.
  30. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
  31. Valentinov, Vladislav, 2023. "Sustainability and stakeholder theory: A processual perspective," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(13), pages 61-77.
  32. Beat Reber & Agnes Gold & Stefan Gold, 2022. "ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings," Journal of Business Ethics, Springer, vol. 179(3), pages 867-886, September.
  33. Carla Susana A. Assuad, 2020. "Understanding Rationality in Sustainable Development Decision-Making: Unfolding the Motivations for Action," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 11(3), pages 1086-1119, September.
  34. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  35. Raffaele Fiorentino & Stefano Garzella & Rita Lamboglia & Daniela Mancini, 2016. "Strategie di sostenibilit?: dalle motivazioni ai sistemi di misurazione della performance," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 115-142.
  36. Thomson, Ian, 2015. "‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 18-22.
  37. Masahiro Hosoda & Kenichi Suzuki, 2015. "Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 24(7), pages 628-642, November.
  38. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
  39. Veland Ramadani & Sucheta Agarwal & Andrea Caputo & Vivek Agrawal & Jitendra Kumar Dixit, 2022. "Sustainable competencies of social entrepreneurship for sustainable development: Exploratory analysis from a developing economy," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3437-3453, November.
  40. Laura Mazzola & Massimo Contrafatto, 2019. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 155-162.
  41. Iman Harymawan & Mohammad Nasih & Dian Agustia & Fajar Kristanto Gautama Putra & Hadrian Geri Djajadikerta, 2022. "Investment efficiency and environmental, social, and governance reporting: Perspective from corporate integration management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1186-1202, September.
  42. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
  43. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
  44. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
  45. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
  46. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
  47. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
  48. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
  49. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
  50. Haslam, Colin & Butlin, John & Andersson, Tord & Malamatenios, John & Lehman, Glen, 2014. "Accounting for carbon and reframing disclosure: A business model approach," Accounting forum, Elsevier, vol. 38(3), pages 200-211.
  51. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
  52. Matuszewska-Pierzynka Agnieszka, 2023. "Sales Revenues and Corporate Sustainability Performance: an Efficiency Analysis of the 20 Top Companies Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 23(1), pages 144-169, June.
  53. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
  54. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
  55. Olivera Kostoska & Ljupco Kocarev, 2019. "A Novel ICT Framework for Sustainable Development Goals," Sustainability, MDPI, vol. 11(7), pages 1-31, April.
  56. Vinnari, Eija & Vinnari, Markus, 2022. "Making the invisibles visible: Including animals in sustainability (and) accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  57. Akrum Helfaya & Amr Kotb & Rasha Hanafi, 2018. "Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice," Journal of Business Ethics, Springer, vol. 150(4), pages 1105-1128, July.
  58. Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik, 2024. "Do ESG progress disclosures influence investment decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 107-126, March.
  59. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
  60. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
  61. Amit Kumar Srivastava & Shailja Dixit & Akansha Abhi Srivastava, 2022. "Criticism of Triple Bottom Line: TBL (With Special Reference to Sustainability)," Corporate Reputation Review, Palgrave Macmillan, vol. 25(1), pages 50-61, February.
  62. Rachel N. Birkey & Ronald P. Guidry & Mohammad Azizul Islam & Dennis M. Patten, 2018. "Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010," Journal of Business Ethics, Springer, vol. 152(3), pages 827-841, October.
  63. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
  64. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
  65. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
  66. Hina Ismail & Muhammad A. Saleem & Sadaf Zahra & Muhammad S. Tufail & Rao Akmal Ali, 2021. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  67. Jay Joseph & Helen Borland & Marc Orlitzky & Adam Lindgreen, 2020. "Seeing Versus Doing: How Businesses Manage Tensions in Pursuit of Sustainability," Journal of Business Ethics, Springer, vol. 164(2), pages 349-370, June.
  68. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
  69. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
  70. Quan‐Hoang Vuong & Viet‐Phuong La & Hong‐Kong T. Nguyen & Manh‐Tung Ho & Thu‐Trang Vuong & Manh‐Toan Ho, 2021. "Identifying the moral–practical gaps in corporate social responsibility missions of Vietnamese firms: An event‐based analysis of sustainability feasibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 30-41, January.
  71. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  72. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
  73. Alina Almã?an & Cristina Circa & Mãdãlina Dumitru & Raluca Gina Gu?e & Drago? Marian Mangiuc, 2019. "Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 572-572, August.
  74. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
  75. Wei Yu & Ying Zheng, 2020. "The disclosure of corporate social responsibility reports and sales performance in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1239-1270, June.
  76. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
  77. Samuel Jack Anthony & Angus Morrison‐Saunders, 2023. "Analysing corporate forest disclosure: How does business value biodiversity?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 624-638, January.
  78. Karen Maas, 2018. "Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?," Journal of Business Ethics, Springer, vol. 148(3), pages 573-585, March.
  79. Hyejoon Rim & Jisu Kim & Chuqing Dong, 2019. "A cross‐national comparison of transparency signaling in corporate social responsibility reporting: The United States, South Korea, and China cases," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1517-1529, November.
  80. Mäkelä, Hannele & Laine, Matias, 2011. "A CEO with many messages: Comparing the ideological representations provided by different corporate reports," Accounting forum, Elsevier, vol. 35(4), pages 217-231.
  81. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
  82. Monir Zaman Mir & Abu Shiraz Rahaman, 2011. "In pursuit of environmental excellence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 848-878, September.
  83. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
  84. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  85. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  86. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
  87. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
  88. Amrinder Kaur & Puja Chhabra Sharma, 2018. "Social sustainability in supply chain decisions: Indian manufacturers," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 20(4), pages 1707-1721, August.
  89. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  90. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
  91. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
  92. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
  93. Brian Shapiro, 2016. "Using Traditional Narratives and Other Narrative Devices to Enact Humanizing Business Practices," Journal of Business Ethics, Springer, vol. 139(1), pages 1-19, November.
  94. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
  95. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
  96. Elżbieta Izabela Szczepankiewicz & Przemysław Mućko, 2016. "CSR Reporting Practices of Polish Energy and Mining Companies," Sustainability, MDPI, vol. 8(2), pages 1-17, January.
  97. repec:dau:papers:123456789/9498 is not listed on IDEAS
  98. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  99. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
  100. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
  101. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
  102. Ozgur Isil & Michael T. Hernke, 2017. "The Triple Bottom Line: A Critical Review from a Transdisciplinary Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1235-1251, December.
  103. Federica Balluchi & Katia Furlotti & Michele Mazzieri & Riccardo Torelli, 2019. "Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 54-64, January.
  104. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
  105. Vassili Joannides & Stéphane Jaumier, 2011. "Accounterability ou l'accountability par la bande," Post-Print hal-00645359, HAL.
  106. Chiara Mio & Antonio Costantini & Silvia Panfilo & Sonia Baggio, 2020. "CSR and management control integration. Evidence from an employee welfare plan implementation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 151-175.
  107. Georgina Tsagas, 2020. "A Proposal for Reform of EU Member States’ Corporate Governance Codes in Support of Sustainability," Sustainability, MDPI, vol. 12(10), pages 1-25, May.
  108. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  109. Antonina Ivanova Boncheva, 2022. "Finance for Climate Action: Postcovid-19 Recovery Challenges," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 17(2), pages 1-20, Abril - J.
  110. Artie W. Ng & Sally Mingle Yorke & Jatin Nathwani, 2022. "Enforcing Double Materiality in Global Sustainability Reporting for Developing Economies: Reflection on Ghana’s Oil Exploration and Mining Sectors," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
  111. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
  112. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  113. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
  114. Oladeji E. OLADUTIRE & Kazeem A. SOYINKA & Mofehintolu T. AKINNOLA, 2023. "Accounting Theory Formulation: the Methodological Approach," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1645-1655, November.
  115. Laura Sasse-Werhahn, 2019. "The Practical Wisdom behind the GRI," Humanistic Management Journal, Springer, vol. 4(1), pages 71-84, July.
  116. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
  117. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
  118. Alexandre RAMBAUD, 2023. "How can accounting reformulate the debate on natural capital and help implement its ecological approach?," Working Paper 8567406c-bed0-4401-9792-a, Agence française de développement.
  119. Stefan Schaltegger & Roger Burritt, 2018. "Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations," Journal of Business Ethics, Springer, vol. 147(2), pages 241-259, January.
  120. Patricia Janosova, 2021. "Sustainable activities in manufacturing enterprises: Consumers’ expectations," Upravlenets, Ural State University of Economics, vol. 12(1), pages 91-101, March.
  121. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
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