Meditari Accountancy Research: Volume 29 Issue 3

Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

Alessandro Lai, Riccardo Stacchezzini

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As…

The challenges of sustainability reporting and their management: the case of Estra

Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino, Maria Pia Maraghini

The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms…

Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?

Jonida Carungu, Roberto Di Pietra, Matteo Molinari

This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian…

Investigating the sustainability habitus: insights from Aramex’s sustainability practices and reports

Larissa von Alberti-Alhtaybat, Zaidoon Alhatabat, Khaldoon Al-Htaybat

The current study aims to investigate the development of the sustainability habitus in the Arab Middle East (ME) based on the pioneer case organisation, Aramex, which has been the…

Accounting for biodiverse wildlife corridor plantations

Claire Horner, Neil Davidson

This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations, from a…

Repairing legitimacy through discourses: insights from the Volkswagen’s 2015 diesel scandal

Cristina Florio, Alice Francesca Sproviero

This study aims to explore how corporate discourses enact legitimation strategies aimed at repairing pragmatic, moral and cognitive legitimacy types (Suchman, 1995) after a…

Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context

Dinithi Dissanayake

First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by…

Impression management strategies and water disclosures – the case of CDP A-list

Ana Fialho, Ana Morais, Rosalina Pisco Costa

The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the…

Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis

Francesca Manes-Rossi, Giuseppe Nicolò, Adriana Tiron Tudor, Gianluca Zanellato

This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level…

Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations

Laura Rocca, Davide Giacomini, Paola Zola

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study…

The effect of enterprise risk management on financial performance and firm value: the role of environmental, social and governance performance

Chairani Chairani, Sylvia Veronica Siregar

This study aims to examine the effect of enterprise risk management (ERM) on financial performance and firm value, as well as the moderating role of environmental, social and…