... Reporting Sustainability One of the most important sustainability and biodiversity concerns in recent times is the preservation of natural ecosystems. This has made the strategic importance placed on biodiversity loss and species extinction receive increased attention from non-governmental...

..., contested and potentially transformative role in environmental governance. Originality/value The study extends sustainability accounting theory by theorising how technical, social and moral dimensions interact and generate tensions in practice. It reframes technical accounting as a fragile credibility...

...Stephanie Perkiss; John Dumay; Cristiana Bernardi; Lucy-Rose Beattie; Claire Therese Harris Purpose Sustainability in the cocoa industry is a wicked problem – a grand challenge that the world, including accountants, must tackle. Issues such as child labour, poverty and environmental degradation...

...Lavinia Pastore; Luigi Corvo; Agapito Emanuele Santangelo; Giuliano Resce; Arda Lelo Purpose This study investigates the contribution of the Italian glass industry to sustainability, with a focus on its alignment with selected Sustainable Development Goals (SDGs), specifically SDGs 6, 7, 8, 12...

... information on state-owned enterprises (SOEs) by politicians and public administrators and to what extent public corporate governance codes (PCGCs) strengthen and balance the effects of IISs. The paper conceptually introduces PCGCs as frameworks for the design of IISs and sustainability-oriented performance...

... research was used with a focus on a single case, Rio Tinto and the Juukan Gorge incident. Data on sustainability disclosures were collected from Rio Tinto’s website, corporate reports and social media platforms (Facebook, X and LinkedIn) for the 2020 and 2021 periods. Gioia methodology was applied...

...Chaudhry Ghafran; Sofia Yasmin Purpose Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s...

...Jennifer Kunz; Johanna Oltmann; Felix Weinhart Purpose The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles...

...Olga Golubeva Purpose This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context...

...Max Baker; Rob Gray; Stefan Schaltegger Purpose This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental...

... 05 2020 20 10 2021 04 03 2022 15 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only CSR Sustainability Reporting regulation Reporting quality Economic consequences Real effects Welfare implications However...

...Hanna Silvola; Eija Vinnari Purpose The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice...

...) The International Journal of Accounting (TIJA) The literature search involved three steps: (1) A blanket search for single words such as “social”, “environmental” and “sustainability”, and combinations of these words with “accounting”, “reporting” or “accountability” in each publication title, abstract...

... in significant improvements in working conditions in the sector. However, the sustainability of the labour governance mechanisms was significantly affected by the state's ability to play the role of catalyst in the process, mainly due to the presence of a significant state-business nexus. Originality/value...

... are relatively well established. Practical implications Assurance of non-financial information cannot be understood only in terms of broad drivers such as firm size, environmental impact or listing status. It is inextricably linked with the perceived relevance of integrated (or sustainability) reporting...

...Venkateshwaran Narayanan; Gordon Boyce Purpose The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change...

... of the goods that are consumed and used on a daily basis (Bales, 2009 ; New, 2015). Australia Sustainability Labour Modern slavery ASX 100 Listed company disclosure Much has been written in recent years concerning the globalisation of business practices and the benefits provided by access...

.... Thus, the Australian supermarkets were found to be using their power to achieve their own sustainability goals, while pushing certain costs and problems elsewhere in the supply chain, thereby decreasing the sustainable practices of suppliers. This concurs with Touboulic et al.’s (2014...

...Cristiano Busco; Elena Giovannoni; Fabrizio Granà; Maria Federica Izzo Purpose The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt...

...Matthew Egan; Dale Tweedie Purpose The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach The paper adopts a critical case study methodology, focused on a large Australian company in which...