The transition towards circular economy and waste within accounting and accountability models: A systematic literature review and conceptual framework
A transition towards a circular economy is a challenge. It is vital to know that circularity and
sustainability are two different segments. So, circular economy can only be achieved in the …
sustainability are two different segments. So, circular economy can only be achieved in the …
Sustainability assurance practices: A systematic review and future research agenda
Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …
Integrating stakeholder theory and sustainability accounting: A conceptual synthesis
This paper aims at integrating the bodies of literature on stakeholder theory and
sustainability accounting. Using the conceptual methodological approach of theory …
sustainability accounting. Using the conceptual methodological approach of theory …
Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector
Based on the legitimacy theory, the study enhances the understanding of disclosure
practices of European companies operating in the energy sector regarding the adherence to …
practices of European companies operating in the energy sector regarding the adherence to …
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting
J Dillard, E Vinnari - Critical Perspectives on Accounting, 2019 - Elsevier
Society is demanding that its institutions be accountable for more than economic
performance. However, much research in the social and environmental accounting (SEA) …
performance. However, much research in the social and environmental accounting (SEA) …
The international integrated reporting council: a call to action
CA Adams - Critical perspectives on accounting, 2015 - Elsevier
This paper sets out the case for integrated reporting and its potential to change the thinking
of corporate actors leading to the further integration of sustainability actions and impacts into …
of corporate actors leading to the further integration of sustainability actions and impacts into …
Conceptualising the contemporary corporate value creation process
CA Adams - Accounting, Auditing & Accountability Journal, 2017 - emerald.com
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 …
which influence the ability of firms to create value for their providers of finance and other …
The use of management control systems to manage CSR strategy: A levers of control perspective
DL Arjaliès, J Mundy - Management Accounting Research, 2013 - Elsevier
Little is known about the role of management control systems (MCS) in managing the
strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our …
strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our …
Accounting and sustainable development: Reflections and propositions
This paper emerges from an invitation to reflect upon the achievements of social and
environmental accounting as well as to identify the challenges that lie ahead as the field …
environmental accounting as well as to identify the challenges that lie ahead as the field …
The effect of corporate governance on sustainability disclosure
Drawing on stakeholder theory, this paper examines the relationship of board composition,
leadership and structure on sustainability disclosure. We discuss that good corporate …
leadership and structure on sustainability disclosure. We discuss that good corporate …