... ; Pujiningsih and Utama, 2024). This paper makes several key contributions to the accounting literature. First, in response to recent calls for more emancipatory accounting research (Gallhofer and Haslam, 2019 ; Blanco-Zaitegi et al., 2022), we develop a framework that foregrounds moral...

... positive impact/no net loss and nature-positive corporate strategies. Sustainability Biodiversity disclosure Emancipatory accounting Environmental accountability Extinction accounting While some jurisdictions are working on imposing Nature-related disclosures in the form of regulatory...