The paper seeks to shed more light on how businesses have used the language of sustainability in their disclosures. The study employs interpretive textual analysis and takes a closer look at how the corporate talk of sustainability has developed in the disclosures of three major Finnish...

Mandatory environmental reporting has been seen as a way of increasing accountability of organizations, regarding environmental issues. This paper is concerned with one standard, which requires all the Spanish companies to include environmental disclosures in their financial statements. From the...

The impetus for this special debating forum arises from the concern about the impact of anthropogenic induced global climate change (GCC) and the assumption that GCC raises issues of significance with respect to the accountability of firms to stakeholders for financial and non-financial...