The role of sustainability accounting in promoting organizational change toward more
sustainable practices is a relevant area of research for both accounting and organization …

Purpose This paper aims to reflect on the special issue that has collected studies by the
research community in China pertinent to the country's recent developments in sustainability …

Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

State-owned enterprises make up roughly 10 percent of the world economy, yet they are
woefully understudied. This handbook offers the first synthesis of the topic since the 1980s …

Purpose This paper seeks to investigate to what extent (and why) CSR reporting in
developing countries reflect instrumental and/or “political CSR” motivations and the types of …

This paper explores the main drivers of CSR and its reporting for large Chinese listed
companies, and identifies the key institutional pressures and stakeholder influences that …

Purpose Mobilizing a theoretical framework combining institutional logics and “imprinting”
lenses, this paper provides an in-depth contextualized analysis of how historical imprints …

Research considers that the increase in corporate environmental reporting over the past
decades has been a response to stakeholder demand and pressure within and beyond the …

Emerging-market multinational enterprises (EMNEs) are, on the one hand, investing in both
developed and developing countries aggressively. On the other hand, they are facing …

Purpose This study aims to examine the potential disparities in environmental, social and
governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are …