Corporate sustainability reporting in Europe: A scoping review

T Dinh, A Husmann, G Melloni - Accounting in Europe, 2023 - Taylor & Francis
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 …

Global supply chains after COVID-19: the end of the road for neoliberal globalisation?

C Free, A Hecimovic - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose Through its impact on both demand and supply, the outbreak of novel coronavirus
disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The …

A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

B Giner, M Luque-Vílchez - Sustainability Accounting, Management …, 2022 - emerald.com
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 …

Sustainability reporting–a systematic review of various dimensions, theoretical and methodological underpinnings

T Nasreen, R Baker, D Rezania - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This review aims to summarize the extent to which sustainability dimensions are
covered in the selected qualitative literature, the theoretical and ontological underpinnings …

[图书][B] Sustainability accounting and accountability

M Laine, H Tregidga, J Unerman - 2021 - taylorfrancis.com
Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …

[HTML][HTML] On crisis and emergency: Is it time to rethink long-term environmental accounting?

H Tregidga, M Laine - Critical Perspectives on Accounting, 2022 - Elsevier
The environment is in crisis. Climate science and biodiversity loss indicators, for example,
illustrate the extent of environmental degradation and the concerns with the sustainability of …

[HTML][HTML] An ecological critique of accounting: The circular economy and COVID-19

C Larrinaga, N Garcia-Torea - Critical Perspectives on Accounting, 2022 - Elsevier
Given the increasing participation of accounting technologies in purported solutions to deal
with the ecological crisis, we address two areas where a growing accounting literature is …

Is a multiple supply chain management perspective a new way to manage global supply chains toward sustainability?

MS Brandao, M Godinho-Filho - Journal of cleaner production, 2022 - Elsevier
The imperative for building a sustainable future depends on how organizations manage
their supply chains, which are responsible for processing raw materials into finished …

Do not forget the “How” along with the “What”: Improving the transparency of sustainability reports

S Tang, C Higgins - California Management Review, 2022 - journals.sagepub.com
Considerable resources are invested in producing sustainability reports, yet few
organizations reap the transparency benefits they promise. This article explores the way ten …

'Looking for something that isn't there': a case study of an early attempt at ESG integration in investment decision making

A Young-Ferris, J Roberts - European Accounting Review, 2023 - Taylor & Francis
The focus of this paper is on the challenges and potentials of ESG integration which are
explored through a case study of the use of ESG data in investment analysis and decision …