... demonstrated that accounting practices can be used in deceptive ways to protect local prerogatives and limit central power. Environmental accounting Foucault Raison d’État Power Sustainable development Investigations of the interrelation between accounting and sustainability...

...Ann Marie Sidhu; Jane Gibbon Purpose The purpose of this study is to examine how accounting for sustainable development (SD) in Malaysian organisations decouples economic growth from ecological consequences. The research analyses the empirical evidence of organisational responses and actions...

... of the existing legal and economic systems. Design/methodology/approach The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent...

... that drives ongoing evolution of the indicators as actors strive to make these useful for policy formulation. Originality/value The analysis problematises the SDG approach to accounting for sustainable development, whereby performance indicators have been centrally agreed and universally imposed upon all...

... an ecologically defensible form of sustainable development. The paper also makes a methodological contribution by showing how Callon’s framing and overflowing metaphor can be used to enable the kind of interdisciplinary engagement needed for researchers to address sustainable development challenges. Thomas...

... down rather than opens up the complexity of the assessment of material sustainability issues, stakeholder engagement and the societal pursuit of sustainable development. Originality/value The understandings and implications of the concept of materiality are ambiguous and wide-reaching, as, through...

... of corporate reporting and governance models to achieve sustainable development and contribute to the Sustainable Development Goals. Originality/value The paper conceptualises emerging and complex interrelationships. The cross-country comparison allows an assessment of the extent to which different...

...Olivier Boiral Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can be viewed as a simulacrum used to camouflage real sustainable-development problems and project an idealized view of the firms' situations. Design/methodology/approach...

... for biodiversity. Financial accounting Biodiversity Conservation Carbon Market construction Sustainable development Kenya Tropical forests contain about half of the species on Earth (Lindsey, 2007). This immense biological diversity of trees, shrubs, animals and micro‐organisms exists...

... Ethical need Discount rate Accounting Sustainable development Social responsibility Non‐Use Value can be divided into Option Values (OV), which include an individual's willingness to pay to safeguard an asset for the option of using it at a future date (like an insurance value), Bequest Values...

... species, between species and of ecosystems (Article 2; CBD, 1992). © Emerald Group Publishing Limited 2013 Biodiversity reporting Disclosure Sustainability reporting Sweden Sustainable development Information disclosure The research questions of this article are the following...

... Accounting for biodiversity Governmentality Problematization Sustainable development Conservation The decline in the world's biodiversity is recognised as a key facet of the environmental crisis and is considered to be one of the greatest threats to the planet and to human survival. Building...

... be contacted at: Michaeljohn.jones@bristol.ac.uk © Emerald Group Publishing Limited 2013 Accounting for biodiversity Emancipatory Interdisciplinary Problematisation Accounting Sustainable development The erosion of the world's biodiversity is widely recognised as one of the greatest...

... in The Daily Star, Bangladesh's most circulated English daily newspaper, emphasises the need for registering the national inventory: © Emerald Group Publishing Limited 2013 Biodiversity accounting Climate change Developing economy Environmental disclosures Sustainable development...

... Normative Positive Accounting Sustainable development The objective of Full Cost Accounting (FCA) is to meet the “triple bottom line” of measuring in monetary terms the full economic, environmental and social costs of a corporation's activities (e.g. Elkington, 2003). FCA addresses the fact...

... Social and environmental accounting Accounting systems Social accounting New Zealand Sustainable development Change management One of the reasons cited for the lack of detail is that most change research at the organisational level has been deductively theorised (Parker, 2005 , p. 849...

...Markus J. Milne; Helen Tregidga; Sara Walton Purpose Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework...

...Jan Bebbington; Colin Higgins; Bob Frame Purpose The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach Constructs...

... by the ANT and its main concepts, that are “calculation”, “objectification”, “singularisation”, “path dependence”, “path creation” and “mindful deviation”. © Emerald Group Publishing Limited 2009 Disclosure Corporate social responsibility Sustainable development Entrepreneurs Social...

... of “value” that underpin traditional financial accounting. The essay is then used as a vehicle to introduce some relatively new data about sustainable development that has implications for our consideration of “value”. Design/methodology/approach Although drawing from a wide range of secondary...