Farooq, Muhammad Bilal; de Villiers, Charl - In: Accounting, Auditing & Accountability Journal 32 (2019) 5, pp. 1240-1269
Purpose: The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach: In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an...