Taïbi, Souâd; Antheaume, Nicolas; Gibassier, Delphine - In: Sustainability Accounting, Management and Policy Journal 11 (2020) 7, pp. 1213-1243
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)....
