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Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting

Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman, Niamh M. Brennan

Journal of Applied Accounting Research (2025) 26 (6): 26–46.

https://doi.org/10.1108/JAAR-08-2023-0250

Published: 10 June 2024

... 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 reporting Environmental accounting Small- and medium...

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Journal Articles

The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies

Rosa Lombardi, Federico Schimperna, Paola Paoloni, Michele Galeotti

Journal of Applied Accounting Research (2022) 23 (1): 250–273.

https://doi.org/10.1108/JAAR-04-2021-0117

Published: 08 September 2021

... 07 08 2021 23 08 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Climate-related information Sustainability reporting Environmental accounting EU directive CSRD Investors Metrics PIEs In recent years, the European...

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Journal Articles

Integrated reporting and cost of capital in sub-Saharan African countries

Haruna Maama, Ferina Marimuthu

Journal of Applied Accounting Research (2022) 23 (2): 381–401.

https://doi.org/10.1108/JAAR-10-2020-0214

Published: 13 August 2021

... ; harunam@dut.ac.za 18 10 2020 23 04 2021 02 07 2021 27 07 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Cost of capital Environmental accounting Social disclosures Signalling theory Sub-Saharan...

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Journal Articles

Extending the boundaries of annual reporting: A challenge to the accountant and her profession

Pamela Edwards, Frank K Birkin, David G Woodward

Journal of Applied Accounting Research (1999) 5 (1): 37–67.

https://doi.org/10.1108/96754269980000783

Published: 01 April 1999

... that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries...

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Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting

The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies

Integrated reporting and cost of capital in sub-Saharan African countries

Extending the boundaries of annual reporting: A challenge to the accountant and her profession

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Update search

Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting

The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies

Integrated reporting and cost of capital in sub-Saharan African countries

Extending the boundaries of annual reporting: A challenge to the accountant and her profession

Email alerts

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