Table of contents - Special issue on sustainability accounting, auditing and accountability
Guest Editors: Roger L. Burritt, Stefan Schaltegger
Sustainability accounting and reporting: fad or trend?
Roger L. Burritt, Stefan SchalteggerThe paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of…
Re‐conceiving managerial capture
Max BakerThis paper aims to respond to recent calls to rethink the concept of managerial capture as it has been used to date to explore and explain the limited impacts of new forms of…
Corporate social disclosures in the context of national cultures and stakeholder theory
René OrijThe purpose of this study is to investigate whether corporate social disclosure levels relate to national cultures.
The “equator principles”: a success for voluntary codes?
Richard Macve, Xiaoli ChenThe equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes…
Environmental management accounting and innovation: an exploratory analysis
Aldónio Ferreira, Carly Moulang, Bayu HendroIncreased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker