The evolution of sustainability measurement research

M Mura, M Longo, P Micheli… - International Journal of …, 2018 - Wiley Online Library
Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …

A review and synthesis of contemporary sustainability accounting research and the development of a research agenda

PCK Hsiao, C de Villiers, C Horner… - Accounting & …, 2022 - Wiley Online Library
The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

Sustainability reporting assurance: creating stakeholder accountability through hyperreality?

O Boiral, I Heras-Saizarbitoria - Journal of Cleaner Production, 2020 - Elsevier
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 …

Stakeholders' perspectives on the role of regulatory reform in integrated reporting

W Stubbs, C Higgins - Journal of Business Ethics, 2018 - Springer
This paper reports on an exploratory study of the preferences of users of non-financial
reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well …

Accounting for the unaccountable: Biodiversity reporting and impression management

O Boiral - Journal of business ethics, 2016 - Springer
This paper explores the strategies organizations use to demonstrate their accountability for
biodiversity and legitimize their impact in this area through the use of techniques of …

On managing hypocrisy: The transparency of sustainability reports

C Higgins, S Tang, W Stubbs - Journal of Business Research, 2020 - Elsevier
Hypocrisy creates significant challenges for managers and stakeholders. Knowledge of its
nature and causes is extensive; however, understandings of its implications for management …

Factors influencing sustainability reporting by Sri Lankan companies

D Dissanayake, C Tilt, W Qian - Pacific Accounting Review, 2019 - emerald.com
Factors influencing sustainability reporting by Sri Lankan companies | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

Improving how sustainability reports drive change: a critical discourse analysis

C Higgins, B Coffey - Journal of cleaner production, 2016 - Elsevier
In this paper we use a form of discourse analysis to explore the 'activity'that three quite
different sustainability reports set up as companies communicate their social and …

[HTML][HTML] Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the …

C De Villiers, J Dumay, F Farneti, J Jia, Z Li - The British Accounting …, 2024 - Elsevier
Given that the aim of corporate social and environmental disclosure mandates is to improve
corporate social and environmental performance, this study investigates the impact of such …