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 …
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 …
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 …
Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic …
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 …
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 …
The imperative for building a sustainable future depends on how organizations manage their supply chains, which are responsible for processing raw materials into finished …
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 …
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 …