Sustainability Accounting, Management and Policy Journal: Volume 6 Issue 3

Exploring metaphors of capitals and the framing of multiple capitals: Challenges and opportunities for < IR >

Andrea B. Coulson, Carol A. Adams, Michael N. Nugent, Kathryn Haynes

The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International…

Reflections on natural capital accounting at the national level: Advances in the system of environmental-economic accounting

Carl Gordon Obst

This paper aims to increase awareness of work on accounting for natural capital at the national and international level that has been ongoing for many years and has recently…

Carbon management accounting and reporting in practice: A case study on converging emergent approaches

Delphine Gibassier, Stefan Schaltegger

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two…

Natural capital: dollars and cents/dollars and sense

Nick Barter

This paper aims to discuss natural capital by offering some viewpoints on the economic rationality facilitated by the concept. The paper highlights the likely performativity of…

Does the strategic alignment of value drivers impact earnings persistence?

Robert Hogan, Jocelyn D. Evans

This paper aims to advance the literature by extending the empirical relation between a firm’s strategy and socially responsible value drivers (customer/employee relations) beyond…

Integrated reporting in South Africa: some initial evidence

Neelam Setia, Subhash Abhayawansa, Mahesh Joshi, Anh Vu Huynh

This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended…

The MultiCapital Scorecard

Mark W. McElroy, Martin P. Thomas

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom…

Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment

Jesse Dillard

Accounting for Biodiversity

Helen Tregidga