The triple bottom line (TBL or 3BL) is one of the most used concepts when it comes to
discuss about sustainability. It was coined by John Elkington in 1994 and from that moment it …

The literature in the field of accounting establishes that accounting actively changes due to
its adaptability to new roles and its fulfilling of functions that members of diverse societies …

Today, it is very important for enterprises to be evaluated positively, to be credible, loyal and
reliable in their performance of actions, which will be estimated by others not only from the …

This study sets its sight on investigating the relationship between accountants' professional
identities (PIA) and sustainable development performance (SDP) in small and medium …

Abstract In 2015, the United Nations approved the 2030 Agenda defining 17 Sustainable
Development Goals (SDGs), and 169 targets. Among those, the target 12.6 encourages …

Purpose: This research explored the interaction of environmental disclosure practices
dimensions (environmental financial information, environmental non-financial information …

Sažetak The first recorded COVID-19 case emerged in China and, within a few months, it
has spread to 210 countries globally, thrusting people into danger, uncertainty, fear, and of …

This study intends to explore the interconnection between the professional identity of
accountants (PIA) and sustainable development performance (SDP). It also aims to delve …

The aim of this paper is to provoke discussion regarding the sustainable mode of transport
as a solution for greener urban tourism destinations, and to point out that this solution lies in …

This chapter addresses the concept of non-financial reporting from a theoretical perspective.
The main objective of this chapter was to present the literature on the key issue of non …