Purpose: The purpose of this paper is to review the development of engagement research in pursuit of improved sustainability accounting and performance and to identify issues in the further development of this field. In particular, the authors consider the implications of this research for...

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: This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply...

Purpose: The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which...

Purpose: This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes. Design/methodology/approach: The paper describes the...

Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...