Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs) …
C Deegan - Critical perspectives on accounting, 2017 - Elsevier
This commentary provides a reflection on 25 years of social and environmental accounting (SEA) research within Critical Perspectives of Accounting (CPA). It is shown that CPA has …
Purpose–The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR) …
The discussion on business responsibilities for human rights is thriving–although, surprisingly, predominantly outside of the International Business (IB) field. This article …
C She, G Michelon - Critical Perspectives on Accounting, 2019 - Elsevier
This study examines stakeholders' perceptions of CSR disclosures by exploiting big data about the interactions between firms and stakeholders in social media. Given that social …
Purpose This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of …
K Kumar, A Prakash - Social Responsibility Journal, 2019 - emerald.com
Purpose Sustainable development has now been recognised as the pivot around which development activities should revolve. Banking is an important component in the same and …
K Kumar, A Prakash - Asian Journal of Sustainability and Social …, 2019 - Springer
Sustainability reporting is at the core of designing corporate sustainability environment. The study has been conducted on Indian banking sector to examine the extent of sustainability …
The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery …