The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...

Private sector and public sector organizations, including private listed companies, government departments, statutory authorities and government business enterprises are under increasing pressure to disclose information about the organization's interaction with the natural and physical...

This article reports on part of a larger empirical study examining senior managers’ perceptions of corporate environmental management (CEM) and reporting in China. ‘Coercive government institutional involvement’ emerged as one of the major influencing themes of CEM. The state regulatory...

Purpose – The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary foci of this research tradition. Further, seeks to examine several research method issues relating to the...

Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique....