... ; Dierkes and Antal, 1985 , 1986 ; Elkington, 1997 ; Global Reporting Initiative (GRI), 2000 ; Gray, 1990 ; UNEP/SustainAbility, 1996). Sustainability reporting attempted to address some of these challenges, but such reports became criticised as disconnected from firm strategy and value-creation...

... is problematic, and what is material for sustainable outcomes, such as biodiversity and species preservation, cannot be made transparent within the current approaches to materiality in sustainability reports. Practical implications Authentically ecocentric enterprises play a pivotal role in teaching us about...

...Deborah Agostino; Anna Thomasson Purpose This paper explores how two European football clubs translate the contested concept of social sustainability into their local contexts in terms of sustainability reporting, highlighting the dynamic, context-dependent and often ambiguous processes underlying...

...Anil Berkin; Walter Aerts; Maria Roszkowska-Menkes; Tom Van Caneghem Purpose We investigate the influence of corporate visibility on rhetorical impression management (IM) in sustainability reporting (SR) CEO letters. By analyzing both general visibility (sensitive industry membership) and issue...

... Financial Reporting Advisory Group (EFRAG) – are responding to the environmental and social grand challenges by shaping sustainability reporting standards and accountability practice. Design/methodology/approach Drawing on insights from the academic debate and the official resources of GSSB, ISSB...

...Manuel Fernández Chulián; Nicolas Garcia-Torea; Carlos Larrinaga; Jan Bebbington Purpose The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational...

...Indrit Troshani; Nick Rowbottom Purpose Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges...

... corporate activity with planetary boundaries and the SDGs. Design/methodology/approach A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis. Findings...

... their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting. Design/methodology/approach Guided by Miles and Ringham (2019) the authors conduct an ethnography...

...N. Rowbottom Purpose The paper uses theoretical conceptions of power and orchestration to analyse the role of the Corporate Reporting Dialogue on the global standardisation of sustainability reporting. Design/methodology/approach The paper adopts an interpretive approach and draws...

... only COVID-19 Climate change risks Institutional theory Institutional change Sustainability reporting Task force for climate-related financial disclosures In March 2020, the World Health Organization characterized COVID-19 as a novel global pandemic and called on countries...

... information (Rowbottom and Lymer, 2010). Non-financial reporting has various definitions, referring here to sustainability, governance and intellectual capital (intangibles) information. Annual reports increasingly include sustainability information, as indicated in the KPMG Sustainability Reporting survey...

...Mercedes Ruiz-Lozano; Marta De Vicente-Lama; Pilar Tirado-Valencia; Magdalena Cordobés-Madueño Purpose This paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects...

...Carlos Larrinaga; Jan Bebbington Purpose The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring...

...Zeeshan Mahmood; Shahzad Uddin Purpose This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field. Design/methodology/approach This paper adopts the institutional logics perspective and its conceptualization of society...

...Laura Corazza; Elisa Truant; Simone Domenico Scagnelli; Chiara Mio Purpose Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia...

...Samantha Miles; Kate Ringham Purpose The purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting boundaries are classified as “Reputation Management”, “Ownership and Control...

... on the assurance of sustainability reports, self-regulation through standardization and professionalization. Iñaki Heras-Saizarbitoria can be contacted at: iheras@ehu.es Drawing on the literature on the sustainability assurance process and the literature on professionalization, this study contributes...

... be seen at http://creativecommons.org/licences/by/4.0/legalcode Case study Sustainability reporting Legitimacy theory Stakeholder salience Direct action The purpose of this paper is to examine how a company responds to environmental issues and legitimacy threats through direct actions...

...Aideen O’Dochartaigh Purpose The purpose of this paper is to explore storytelling in sustainability reporting. The author posits that large PLCs use their sustainability reports to support the construction of a fairytale of “sustainable business”, and asks if organisations with an alternative...