Purpose: The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”. Design/methodology/approach: This paper draws insights from communication studies (persuasion theory) and...

Purpose: The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia. Design/methodology/approach: The authors adopted a qualitative case study...

Purpose: The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue....

Purpose: This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic...

Purpose – This paper seeks to respond to recent calls for more engagement based studies (Gray, 2002; Parker, 2005) of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh....

Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial andsocial consequences of corporate...

This paper explores the main drivers of CSR and its reporting for large Chinese listed companies, and identifies the key institutional pressures and stakeholder influences that shape CSR and its reporting. The data were collected through interviews with managers from large listed Chinese...