Meditari Accountancy Research: Volume 27 Issue 4

Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research

Amanpreet Kaur, Sumit K. Lodhia

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Daniela Argento, Giuseppe Grossi, Kamilla Persson, Theres Vingren

The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they…

Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables

Javier Andrades Peña, Manuel Larrán Jorge

This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures.

The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise

Federica Farneti, Federica Casonato, Monica Montecalvo, Charl de Villiers

The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the…

Social reports of an Italian provincial government: a longitudinal analysis

Federica Farneti, James Guthrie, Marcello Canetto

This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and…

The contingency of performance measurement systems in Moroccan public institutions and enterprises

Mohammed Ibrahimi, Siham Naym

In the framework of contingency theory, this paper aims to study the contextual variables that influence the variety of the contents of a performance measurement system…

Environmental reporting by the Malaysian local governments

Che Ku Hisam Che Ku Kassim, Suraya Ahmad, Noor Emilina Mohd Nasir, Wan Mohd Nazif Wan Mohd Nori, Nur Nariza Mod Arifin

The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER…

Incorporating the environmental dimension into the balanced scorecard: A case study in health care

Salim Khalid, Claire Beattie, John Sands, Veronica Hampson

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.