This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

This paper investigates the impact of Directive 2014/95/EU on both the quantity and quality
of non-financial disclosure (NFD) and its relationship with corporate financial performance …

In this paper, we reflect and provide insights on the environmental implications of post-
COVID-19 economic recoveries. More specifically, we highlight the connection (s) between …

A review of relevant academic studies has yielded a range of environmental accounting
disclosure determinants. This review aims to provide a comprehensive view of the …

In this polemical essay, we seek to provoke reflection and debate on the role of critique in
addressing the global ecological crisis that we find ourselves confronted with in the …

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 …

Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

Purpose The purpose of this paper is to investigate the role of accounting measurement and
disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial …

The importance of corporate social responsibility, especially in the environmental domain,
continues to grow in an era of mounting climate urgency. This study is based on original …