Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research
Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …
topic in business and academia. However, literature is still limited in quantity and no major …
Agonizing over engagement: SEA and the “death of environmentalism” debates
J Brown, J Dillard - Critical Perspectives on Accounting, 2013 - Elsevier
Social and environmental accounting (SEA) is currently going through a period of critical self-
analysis. Fundamental questions are being raised about how SEA should be defined, who …
analysis. Fundamental questions are being raised about how SEA should be defined, who …
ESG practices and the cost of debt: Evidence from EU countries
Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …
institutions reward firms in 15 EU countries for their environmental, social and governance …
Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting
Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …
(SDGs). Contextually, business reporting on the SDGs can support organizations in …
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting
J Dillard, E Vinnari - Critical Perspectives on Accounting, 2019 - Elsevier
Society is demanding that its institutions be accountable for more than economic
performance. However, much research in the social and environmental accounting (SEA) …
performance. However, much research in the social and environmental accounting (SEA) …
Organized hypocrisy, organizational façades, and sustainability reporting
Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between
corporate sustainability talk and practice. Prior research on corporate sustainability reporting …
corporate sustainability talk and practice. Prior research on corporate sustainability reporting …
Integrated reporting: On the need for broadening out and opening up
J Brown, J Dillard - Accounting, Auditing & Accountability Journal, 2014 - emerald.com
Purpose–The purpose of this paper is to critically assess integrated reporting so as to
“broaden out” and “open up” dialogue and debate about how accounting and reporting …
“broaden out” and “open up” dialogue and debate about how accounting and reporting …
Sustainability accounting and reporting: fad or trend?
RL Burritt, S Schaltegger - Accounting, Auditing & Accountability …, 2010 - emerald.com
Purpose–The paper aims to discuss the current development of sustainability accounting
research, the identification of critical and managerial paths, and to assess of the future of …
research, the identification of critical and managerial paths, and to assess of the future of …
Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe
A Liesen, AG Hoepner, DM Patten… - Accounting, Auditing & …, 2015 - emerald.com
Purpose The purpose of this paper is to seek to shed light on the practice of incomplete
corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates …
corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates …
Improving the relevance of risk factor disclosure in corporate annual reports
S Abraham, PJ Shrives - The British accounting review, 2014 - Elsevier
This research develops a model for assessing the quality of risk disclosures and applies the
proposed model to four companies in the food production and processing sector. We …
proposed model to four companies in the food production and processing sector. We …