[HTML][HTML] Climate change accounting and reporting: A systematic literature review
C Gulluscio, P Puntillo, V Luciani, D Huisingh - Sustainability, 2020 - mdpi.com
During the last few years, sustainability has become an increasingly important dimension for
corporations. Many stakeholders expect companies to implement sustainability-oriented …
corporations. Many stakeholders expect companies to implement sustainability-oriented …
The disruptive and transformative potential of new technologies for accounting, accountants and accountability: A review of current literature and call for further …
Purpose This paper aims to explore the extent to which technology and disruption has been
considered within the accounting literature, to introduce the five papers which compose this …
considered within the accounting literature, to introduce the five papers which compose this …
Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research
Purpose The purpose of this paper is to establish and advance the role of academic
accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs) …
accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs) …
[CARTE][B] Sustainability accounting and accountability
Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …
less unsustainable societies. Highlighting that accounting, organisations and economic …
Accounting, inequality and COVID-19 in Australia
Purpose The authors explore the Australian Government's implementation of budgetary
measures to manage the social and economic impacts of COVID-19, paying particular …
measures to manage the social and economic impacts of COVID-19, paying particular …
Value added as part of sustainability reporting: Reporting on distributional fairness or obfuscation?
A Haller, CJ Van Staden, C Landis - Journal of business ethics, 2018 - Springer
Distributional fairness of corporate distributions is an important social issue linked to
accounting for equality. Value added and the information contained in the value added …
accounting for equality. Value added and the information contained in the value added …
Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries
Drawing on institutional voids, we examine how corporate engagement in sustainable
development goals reporting (SDGR) is influenced by Libya's non-enabling institutional …
development goals reporting (SDGR) is influenced by Libya's non-enabling institutional …
The emergence of benefit corporations: A cautionary tale
The legislative formation of the benefit corporation (BC) institutionalizes a new hybrid
corporate form in the United States (US) that allows for both a profit objective and a public …
corporate form in the United States (US) that allows for both a profit objective and a public …
Economic inequality: problems and perspectives for interdisciplinary accounting research
Purpose The purpose of this paper is to encourage and advance interdisciplinary
accounting research on economic inequality. Design/methodology/approach The authors …
accounting research on economic inequality. Design/methodology/approach The authors …
Acting in the public interest: accounting for the vulnerable
This article seeks to initiate research around the potential roles of the accounting profession
for tackling the challenges of the vulnerable. Its backdrop is the current consideration of the …
for tackling the challenges of the vulnerable. Its backdrop is the current consideration of the …