...Marvin Kalla; Mischa Seiter Purpose Growing stakeholder and regulatory pressures are forcing companies to make sustainability a core part of their corporate strategy. Consequently, this development necessitates adjustments in management control systems (MCSs). However, research on the social...

... the current state of involvement of accountants in the CE (and sustainability more broadly) as well as the barriers that they face. Design/methodology/approach The authors adopted a multi-perspective investigation drawing on viewpoints from various actors such as qualified accountants, trainee accountants...

... 06 2022 13 09 2022 17 12 2022 17 02 2023 20 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Qualitative Data analysis Inductive Ladder of analytical abstraction Sustainability Human capital reporting...

... responsibility, but also shows that over time, organisations are becoming more proactive about biodiversity reporting. Design/methodology/approach The research uses a content analysis of sustainability and integrated reports and organised hypocrisy as a theoretical framework for analysing biodiversity...

...Stephen Jollands; Chris Akroyd; Norio Sawabe Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand...

... provide to organisational sustainability and impact on mission fulfilment. Research limitations/implications – The convenience sample size restricts further interrogation to tease out organisational characteristics that may influence current disclosure practices. Practical implications...