.../approach – A field study with 49 financial analysts (both buy-side and sell-side) was undertaken in order to understand the work that they actually do. This field study was theoretically informed by the sociology of Pierre Bourdieu. Findings – The authors find, in contrast to both conventional...

... in the Australian commonwealth public sector. Research limitations/implications The paper calls for further studies that go beyond desk‐based analysis of environmental disclosure and utilise field studies and varying theoretical perspectives which focus on the practices that lead to the production...