Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic …
Drawing on institutional voids, we examine how corporate engagement in sustainable development goals reporting (SDGR) is influenced by Libya's non-enabling institutional …
H Silvola, E Vinnari - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors …
L Maran, T Schneider, M Andreaus - Accounting History, 2023 - journals.sagepub.com
Water exploitation is at the centre of current social and environmental sustainability discourses, one form of which is hydropower. Intense damming of rivers and natural basins …
To analyse the micro-processes of moral justification and critique, this paper explores how managers combine different moral principles through the use of accounting, in order to …
L Zhang, Q Tang - Sustainability Accounting, Management and Policy …, 2019 - emerald.com
Purpose Water management is an emerging practice. This paper aims to propose a theoretical model of a corporate water management system (WMS) and empirically explores …
M Contrafatto - Handbook of Accounting and Sustainability, 2022 - elgaronline.com
This chapter is an attempt at conceptualizing aspects of accounting for sustainability1 processes and practices using insights from the so-called institutional logics perspective …
SK Khalid, C Beattie, JS Sands - … Accounting, Management and …, 2022 - emerald.com
Purpose This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs). Design/methodology/approach This …