Purpose – Recently enacted Australian law governing financial services requires investment managers to report to what extent social considerations are employed in portfolio construction. Using the principal-agent framework as an interpretive backdrop, the paper aims to analyse institutional...

This article examines how financial institutions, such as pension funds and insurance companies, have interpreted and used UN-issued climate change management policies. A critical discourse approach is used to analyse material issued by the United Nations Framework Convention on Climate Change,...

Purpose – This paper aims to identify the significance of carbon emissions reporting for investment banking. Design/methodology/approach – Functionaries at selected financial institutions in the USA, Europe and Australia are interviewed. Carbon emissions reporting methods used by companies...

This paper chronicles the journey of two projects that sought to incorporate principles of sustainable development into predominantly technical postgraduate accounting curricula. The design and delivery of the projects were informed by Freirian principles of praxis and critical empowerment. The...