Transitioning to a circular economy (CE) model has been proposed to solve many grand
environmental challenges. While research on CE has been extensively reviewed, less is …

Integrated Thinking, the management approach associated with Integrated Reporting, has
been hailed as a way of improving organisational decision-making and internal …

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

The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and
weaknesses experienced by the integrated reporting (IR) idea since the International …

Purpose–The purpose of this paper is to examine the extent to which sustainability reporting
can be viewed as a simulacrum used to camouflage real sustainable-development problems …

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

Sustainability reporting has become a common practice and is generally considered to be
positive. Yet, a growing body of scholarly literature has criticized the transparency and …

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

This article presents, an analysis of the opinions of assurance providers regarding the
quality and the limitations of sustainability reports and their recommendations to improve …