With growing recognition that management and measurement of water risks and
opportunities are of ongoing concern to business, corporate water accounting has emerged …

Purpose Water is critical to all life on Earth and a crucial business resource which evidence
suggests is often mismanaged. Corporate water accounting is an emerging practice …

The purpose of this cross‐country comparative research is twofold. First, it investigates the
country‐level institutional factors that affect corporate incentives to voluntarily disclose water …

Purpose The purpose of this paper is to reflect on how mandatory sustainability accounts
can be designed to maximise the likelihood of moving society towards sustainability …

In this paper, we examine the relationship between water disclosure and firm risk.
Specifically, based upon a panel dataset of 334 Chinese listed firms operating in highly …

Growing trade in virtual water–the water used to produce exported products from agriculture
and mining sectors–affects local communities and the environment, and transforms …

This study explores the extent and quality of localised mining water-related disclosures from
the Australian state of New South Wales (NSW). The data set provides an atypical …

Akuntansi Lingkungan dalam Pitutur Luhur Kejawen. Penelitian ini bertujuan
menginterpretasikan akuntansi lingkungan dengan menafsirkan pesan tersirat pitutur luhur …

Purpose This literature review aims to portray the thematic landscape of the Pacific
Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues …

Purpose Agriculture is under pressure to produce more food under increasingly variable
climate conditions. Consequently, producers need management innovations that lead to …