Purpose Research dealing with non-financial reporting formats in public sector
organizations is progressively expanding. This paper systematizes the existing literature …

Purpose The purpose of this paper is to provide a picture of the state of the art in social and
environmental accounting research applied to the public sector, highlighting different …

Over the last thirty years, sustainability has become an increasing concern for academics,
students and policy makers. In this scenario, universities may play a pivotal role in the …

This paper examines the influence of integrated reporting (IR) on the sustainability reporting
practices of a state-owned enterprise through a content analysis of their reports and …

This paper provides a comparative analysis of different public accountability means used in
the public sector-namely sustainability reporting, popular financial reporting and integrated …

Background: Enron was considered a strong corporate social performer when their infamous
accounting scandal emerged in 2000. Literature suggests that companies use corporate …

Purpose Universities are proper knowledge institutions, since knowledge represents both
the input and the output of their activities. Several guidelines have been issued by the …

In the business context, many papers have examined whether certain variables can affect
sustainability disclosure practices. However, research on universities has mainly been …

Over recent years, the meaning of accountability has evolved and has reshaped what public
sector institutions are expected to account for and how. Consequently, a large number of …

This study is to understand the current status of online sustainability reporting (SR) practices
by Irish universities. The paper reveals that online SR is in its infancy at the sample …