Purpose – The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga-Gonzales and Moneva, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper provides an analysis and critique of Bebbington et al., with...

Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach – Drawing on the work of the Austrian...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...

Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

Purpose – The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the...