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Keywords: Sustainability reports
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (7): 453–478.
Published: 23 July 2026
...Andreas Andrikopoulos Purpose This paper examines how EU-listed shipping companies narrate their sustainability impact through corporate sustainability reports. Using a critical realist ontology, it investigates how companies articulate the structures that shape their sustainability practices...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (2): 442–471.
Published: 19 November 2024
... virtual environment. This study provides three stimuli: numerical data, 2D visualisations and 3D visualisations, and asks open-ended questions regarding future applications. Twelve semi-structured interviews were conducted with academics, preparers and users of sustainability reports to obtain responses...
Journal Articles
Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2021) 29 (2): 247–263.
Published: 17 September 2020
...Irshad Ali; Sumit Lodhia; Anil K. Narayan Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis...
