...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...

...Sumit Lodhia; Amanpreet Kaur; Sanjaya Chinthana Kuruppu The disclosure of social and environmental issues in conjunction with financial information has gained prominence as a result of the increasing importance of sustainable development. Arguably, the future of corporate reporting has been...

...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...