Purpose: The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the...

Purpose: The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors,...

As the social and environmental impacts of human activity have become more evident, the role of sustainable development as an organising principle in a variety of policy contexts and over multiple scales has become central. There are, at least, two implications that emerge from this observation....

Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...

Part 1 Framing the issues -- 1 Curating environmental accounting knowledge -- 2 The foundations of environmental accounting -- 3 Theorising environmental accounting and reporting -- 4 Before research methods comes methodising: Implications for environmental accounting research -- 5 The...

This paper contributes to understandings of the production of normativity, i.e. the ways in which actors come to see rules as binding, in the context of corporate reporting regimes. Although the accounting literature recognises that a range of actors participate in the regulatory process, it...

Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...