...Madelein Stagman; Wayne van Zijl; Kayleigh Burnham Purpose This paper aims to situate civil-society organisations (COs) as crucial components of sustainability, given their work protecting and supporting vulnerable members of society and the environment. However, it highlights the lack...

...Nicola Rappazzo; Guido Noto; Daniela Rupo Purpose The paper aims to develop a comprehensive knowledge map of performance management ( PM ) practices concerning sustainable performance (economic, social and environmental) through a systematisation of the literature. The study is intended to analyse...

...Annamaria Zampella; Fiorenza Meucci; Maria Iuorio; Francesca Manes-Rossi Purpose This study aims to investigate whether and to what extent mayors of Italian provincial capitals follow through on their electoral promises concerning sustainability. The emphasis on sustainability in their political...

... to sustain or augment their received incentives. Notably, the study finds that the divergence between control rights and cash flow rights does not have a significant impact. Additionally, the study predicts a positive coefficient for directors and commissionaires affiliated with the owner, but a negative...

... a contentious case involving the sustainability of an urban golf course. ANT serves as the guiding method theory throughout the process, from the conceptualisation of the framework to its practical application. Findings This paper’s main contribution is the proposed ecosystem accounting framework...

...Christoph Wehrhahn Purpose This paper aims to examine the impact of European sustainability regulations on the degree of co-operation among audit committees, internal auditors and external auditors. Design/methodology/approach This study is based on online questionnaires completed by 112...

...Patrizia Di Tullio; Michele Antonio Rea Purpose This study aims to investigate the institutionalisation of sustainability in universities by examining the relationship between strategic planning and sustainability reporting practices. Design/methodology/approach Focusing on the Italian higher...

...Arie Pratama; Haslinda Yusoff; Winwin Yadiati; Edi Jaenudin Purpose This study aims to examine how sustainability-related corporate governance mechanisms mitigate greenwashing in Southeast Asia. It investigates the impact of sustainability committees, sustainability-focused directors...

...Chenyong Liu Purpose Although existing literature has highlighted the benefits of sustainability practices for business, few studies explore their potential downside. To address this gap, this study aims to examine the relationship between public sustainability mindset and financial misconduct...

...Claire Harris; Stephanie Perkiss; Farzana Aman Tanima Purpose Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim...

... governments for regulatory reforms (Orsini, 2011). From the reporting standpoint, the provision of timely and reliable information about impacts on biodiversity through corporate sustainability reporting becomes essential in reinforcing corporate accountability and transparency. Empirical evidence...

... This historical paper’s originality lies in its intertemporal perspective. In this article, therefore, we offer a reflection on the current state of the accounting discipline and ask what future is shaping up for it. However, it would be a difficult and arduous path to achieve the sustainability goals set...

... of human practices to achieve desired values. Findings This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values...

...Sanja Pupovac; Mona Nikidehaghani Purpose The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development...

...Paola Ferretti; Cristina Gonnella; Pierluigi Martino Purpose Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability...

...Lisa Powell; Nicholas McGuigan Purpose This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges...

...Majid Kanbaty; Andreas Hellmann; Lawrence Ang; Liyu He Purpose Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore...

...), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings...

...Hang Tran; Lan Anh Nguyen; Tesfaye Lemma Purpose This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor...

... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Systematic literature review Integrated reporting Integrated reporting quality Sustainability Corporate governance SDGs The practice of integrated reporting (IR) has received much...