Towards the improvement of environmental sustainability and the conservation of
biodiversity, organisations are increasingly aware of the importance of reporting their …

Purpose This article aims to contribute to the critical accounting literature by reviewing how
previous studies have addressed the topic of dialogic accounting (DA), examining the main …

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 …

Externalities comprise economic, social and/or environmental impacts arising from the
activities of an entity that are borne by others, at least in the short term. As they do not …

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …

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 …

Purpose Financial and nonfinancial disclosures are still anchored to conventional notions of
transparency, whereby corporations “push” information out to various stakeholders. Such …

This article deals with some common misconceptions about qualitative research. Qualitative
studies are well suited to studying complex interconnections and relationships without …

Purpose We are currently experiencing what is often called the sixth period of mass
extinction on planet Earth, caused undoubtedly by the impact of human activities and …

Current accounting systems assume a purely financial approach, without including
environmental information, such as environmental costs and companies' expenses. On the …