...Sumit Lodhia; Nathalie Crutzen; Shane Leong Purpose This study aims to explore how local governments transform their sustainability accounting and reporting systems to address the Sustainable Development Goals (SDGs) and how the practice of SDGs accounting and reporting emerges. Design...

... infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance...

... insights into practical issues which have the potential to inform current initiatives such as the development of a global standard for sustainability reporting. The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy...

...R. du Bruyn This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to address the lack of consistency in current disclosure practices. A literature review was undertaken to determine business risks and responses relating to the disease...