Antonini, Carla; Beck, Cornelia; Larrinaga, Carlos - In: Accounting, Auditing & Accountability Journal 33 (2020) 7, pp. 1535-1567
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...
