Growing recognition that communication with stakeholders forms an essential element in the
design, implementation and success of corporate social responsibility (CSR) has given rise …

The purpose of this article is to synthesize evidence of management control systems (MCS)
that are employed by organizations to enforce sustainable development (SD). We aim at …

Society is demanding that its institutions be accountable for more than economic
performance. However, much research in the social and environmental accounting (SEA) …

Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between
corporate sustainability talk and practice. Prior research on corporate sustainability reporting …

Purpose–The purpose of this paper is to synthesise insights from accounting and
accountability research into the rapidly emerging field of integrated reporting and proposes …

With corporate disclosure of carbon emissions rapidly increasing, the long-standing
question remains whether carbon disclosure has any influence on the improvement of …

Purpose The purpose of this paper is to examine and explain the complex interrelationships
which influence the ability of firms to create value for their providers of finance and other …

Given the increasing importance attached to both corporate social responsibility (CSR) and
corporate governance, this study investigates the association between these two …

abstract Management studies on corporate sustainability practices have grown
considerably. The field now has significant knowledge of sustainability issues that are firm …

This paper offers a critique of sustainability reporting and, in particular, a critique of the
modern disconnect between the practice of sustainability reporting and what we consider to …