... . Corporate reporting Integrated reporting Organisational change Qualitative research Sustainability accounting In the pursuit of long-term sustainability, organisations face increasing pressure to take meaningful action and demonstrate contributions to global societal goals...

... instrumental extensions of accounting tools toward a more profound interrogation of accounting's role as an infrastructural condition of socio-ecological transformation. Despite growing attention to sustainability, accounting scholarship has struggled to keep pace with the systemic and intertemporal...

...Othmar Manfred Lehner Purpose This paper critically examines the symbolic architecture of sustainability accounting as it unfolds through recent European regulatory initiatives, notably the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards...

..., materiality and connectivity. Originality/value This research introduces a critical perspective to reflect on the attempts at standard-setting by multiple actors trying to regulate the same arena in response to the urgent need for systemic change. The findings advance the sustainability accounting...

... to by the majority of stakeholders in the ecosystem (Lee and Fong, 2019). Generally, a keystone stakeholder sets behavioral norms and expectations in a nascent ecosystem. Space sustainability Ecosystem Space mining Space economy Sustainability accounting Space commerce The evolution of the US Space...

..., translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Sustainability accounting...

...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...

... is building a better world. © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Narrative analysis Sustainable business Sustainability accounting Let us create a fiction that is truer than truth. (Six Characters in Search...

... Stakeholder theory Sustainability accounting Neo-institutional theory Sustainable development report In many industrialised countries, higher education institutions (HEIs) have recently undergone reforms driven by pressures from both within and outside the sector, such as real or perceived...

... 2015 Pluralism Sustainability Business Agonistic debate Q methodology Sustainability accounting The modern concept of sustainability was popularised largely through social activism in the 1960s and 1970s (Ricketts, 2010). In the broadest sense, sustainability is to do...