The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond …
Purpose The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the …
F Biermann, RE Kim - Annual Review of Environment and …, 2020 - papers.ssrn.com
In 2009, a group of 29 scholars argued that we can identify a set of “planetary boundaries” that humanity must not cross at the cost of its own peril. This planetary boundaries …
S Abhayawansa - Sustainability Accounting, Management and Policy …, 2022 - emerald.com
Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard …
Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting …
The aim of this study is to investigate the level of knowledge (cognition), attitudes, and behaviour of customers toward sustainability issues in the context of fast fashion. It …
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 …
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 …
S Schaltegger - Social and Environmental Accountability Journal, 2018 - Taylor & Francis
Environmental management accounting (EMA) is an innovative management accounting approach that covers a large range of tools with the purpose to support different actors in …