Purpose: The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014)....

Purpose: The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues. Design/methodology/approach: The paper is based on a review of current literature on climate change and carbon accounting. Findings: The authors propose...

Purpose: Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge of the role of technological...

Purpose – The purpose of this paper is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for virtue” (Vogel, 2005). This paper is a commentary on the paper by Zinenko et al. (2015) who analyze the fit between different CSR instruments...

Purpose – The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In...