I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential...

Purpose: This paper is a commentary on the paper by Rovira et al. (2015) that analysis the fit between different CSR instruments at the field and the organizational level. Its aim is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for...

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...

In 1992, the seminal paper of Christine Cooper on green accounting and feminism concluded that accounting could not be “greened” as it is deeply structured and embedded into a masculine and neo-liberal society. 26 years later, and a second critical paper later (Cooper and Senkl, 2016), the...

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of...

Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR)...

This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation,...

In this editorial, we review how environmental management accounting (EMA) and controls (EMCS) are linked with sustainability. We present six avenues for research to investigate further how EMA and EMCS can contribute to the missing link to sustainability. Finally, we present the four...

The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve- or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin’s environmental management controls in perspective with the...