.... The analysis explicitly spans both Global South and Global North governance contexts, where CSR instrumentality manifests through different regulatory environments but comparable struggles over power, legitimacy and accountability. The originality of this study lies in two contributions. First...

... awareness, understanding and use are insufficient in the AMR context. In this paper, the authors suggest the application of accountability literature to fully understand the status quo situation with AMR. Design/methodology/approach AMR in food has become an alarming problem in the past decade...

...Floriana Fusco; Pietro Pavone; Paolo Ricci Purpose This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges...

... it occur, including taking into account the specific circumstances that would lead to the occurrence of the risk or opportunity 4.         Management results and performance 4.20 Objectives, indicators and performance targets defined for the year, and their link to the strategic objectives...

... organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries. Originality/value Extant research into integrated reporting has primarily focussed on the profit-seeking private sector...

... and policy of accounting in the organizational biodiversity as written in its report. Discourse and impression which are stated to the stakeholders need to be changed to show the seriousness of the region in biodiversity conservation. Originality/value Many types of research studies have been conducted...

...Md. Mahmudul Alam; Jamaliah Said; Mohamad Azizal Abd Aziz Purpose This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia. Design...

... (SANParks) (as the custodian of the largest population of rhinos in the wild) accounts to its stakeholders about how it has discharged its biodiversity mandate relating to rhino preservation. Design/methodology/approach The paper seeks to determine whether the increase in rhino-poaching over the period...

... of sustainability reporting in HEIs (Ricci, 2013). University Accountability Quality Assessment Sustainability reporting Higher education institutions HEIs play a key role in society by preparing future graduates who will start up new companies, manage businesses, and become future leaders...

...Nickson Hebert Odongo; Daoping Wang Purpose This study aims to ascertain the magnitude to which real corporate responsibility (CR), ethics and accountability practices exist in Kenyan corporations. Design/methodology/approach The insights of qualitative and quantitative approaches...

...Cameron Sabadoz; Lindsay McShane Purpose – The purpose of this paper is to bring the concept of “meeting the gaze of the other” into conversation with the organizational accountability literature. This is done by integrating “the gaze” phenomenon with Darwall’s (2006) distinction between de...

..., especially regarding social issues (Bartels et al., 2009 ; O'Dwyer et al., 2005 ; Pleon, 2005). Consultant reports (AECA, 2010 ; CIMA and PWC, 2011) have also concluded that existing reports are of little use for accountability purposes. This study attempts to fill in this gap...