...Richard Jabot Purpose The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene. Design/methodology/approach This paper’s aim is achieved through a literature review focusing on the assumptions...

...Jeremy Andrew Nicholls Purpose The purpose of this paper is to propose a public policy solution to updating mainstream financial accounting from its nineteenth century roots and make it more relevant and consistent with public policy, individual investor motivations and global needs as exemplified...

...Philipp Hummel; Jacob Hörisch Purpose Stakeholder theory research identifies changes in language as one possible mechanism to overcome the deficiencies of current accounting practices with regard to social aspects. This study aims to examine the effects of the terms used for specific accounts...

...Sue Ogilvy; Michael Vail Purpose There is a great deal of interest in ecosystem or natural capital accounting and in methods to estimate monetary valuations of ecosystems. This paper aims to explore methods that may assist agricultural (livestock grazing) enterprises to estimate the monetary value...

... is important information for stakeholder communication. Design/methodology/approach – This paper synthesises a body of literature from accounting, ecological economics, ecosystem services, modelling, agriculture and ecology to propose a way to fill current gaps in the capability to account for ecological...

...Sumit Lodhia Edited by Jan Bebbington, Jeffery Unerman and Brendan O’Dwyer Sustainability Accounting and Accountability 2nd ed. 2014 © Emerald Group Publishing Limited 2015 --> Accounting Accountability Sustainability The revised edition...

...Anna Young Purpose The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting. Design/methodology/approach This paper drew on accounting, audit...