...Silvia Gaia; Michael John Jones Purpose The purpose of this paper is to analyse the current nature and content of biodiversity reporting practices adopted by English local councils. By adopting a multi-theoretical framework that relies on economic and social theories such as agency, stakeholder...

...Amanpreet Kaur; Sumit Lodhia Purpose The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion...

... whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies. Design/methodology/approach This study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published...