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Keywords: Power
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (4): 792–814.
Published: 26 May 2023
... Directive. Design/methodology/approach Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (1): 156–183.
Published: 20 July 2020
... experts, advisors and community leaders. It also examines the influence of the power of female directors as a moderator on the association between female director categories and CSR disclosure. Design/methodology/approach The paper bases on a dynamic generalized method of moments panel estimator which...
