...Diane-Laure Arjaliès; Daniela Laurel-Fois; Nicolas Mottis Purpose This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e. assigning a monetary value to sustainability...

... agents interact with these joint venture structures and analyses the effects on financial disclosures and public accountability for taxpayers’ investments. Design/methodology/approach The authors adopt a cross-case analysis to investigate two such PPP schemes, which form part of the UK’s programme...