The most cited framework for environmental management accounting to date was published
in the Australian Accounting Review 20 years ago. This framework has until today …

As a plethora of sustainability challenges are rooted in human behaviour, the aim of this
paper is to develop a conceptual framework that brings behavioural insights to the forefront …

Sustainable development requires sustainability transformations of (so far unsustainable)
companies. Sustainability transformations of companies do not happen by themselves but …

This paper expands upon examinations of the flexibility–stability continuum of organizational
culture in the extant literature by identifying how the four culture types of the competing …

Accountants’ institutional work: a global study of the role of accountants in integrated reporting
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose Business has a critical part to play in transforming the global economy and society
to achieve sustainable development. Many granular sustainability accounting and …

In the pursuit of corporate high-quality development (HQD), this research delves into the
intricate relationship between environmental, social, and governance (ESG) performance …

Purpose This study aims to test whether the perceptions of graduates of accounting-related
degrees on the implications of companies' commitment to sustainable development …

This study aims to identify drivers influencing Poland-based accountants' opinions towards
stricter sustainability reporting regulations in the Corporate Sustainability Reporting …

As a plethora of sustainability challenges are rooted in human behaviour, the aim of this
paper is to develop a conceptual framework that brings behavioural insights to the forefront …