Purpose: The purpose of this research is to understand the mechanisms through which accounting on the Sustainable Development Goals (SDGs) contributes to transform corporations into political actors eager to influence activities that are usually the prerogative of the states....

In this editorial, we review how environmental management accounting (EMA) and controls (EMCS) are linked with sustainability. We present six avenues for research to investigate further how EMA and EMCS can contribute to the missing link to sustainability. Finally, we present the four...

The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve- or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin’s environmental management controls in perspective with the...