While the literature contains a number of studies of ethical investment funds, relatively little is known about church investment processes and practices despite the significant role they have played in the development of the sector. This paper attempts to address this lacuna by studying the...

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the insights that might be gained from a Judeo‐Christian...

Purpose – To introduce the three papers in the special section, an overflow from a recent special issue of the journal. Design/methodology/approach – Provides a brief review of the papers. Findings – The three papers focus on a common concern: the sacred secular dichotomy that has been...

Purpose – Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt...

Purpose – The purpose of this paper is to address two questions: first, what contracts, instruments and accounting activities constitute Australia’s offshore asylum seeker processing policy in practice? Second, how are notions of legitimacy and accountability mediated through the network...

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and...

Purpose – The purpose of this paper is to explore the basis for, and ramifications of, applying relevant human rights norms – such as the United Nations Guiding Principles on Business and Human Rights – to the International Accounting Standards Board (IASB). In doing so, the paper seeks to...

Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external...

Purpose – The purpose of this paper is to explore whether, how and why ethical investment practices of charities differ between two countries with quite different ideological and institutional frameworks – Norway and the UK. Design/methodology/approach – The paper uses mixed methods and a...