The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery in supply chains operating in the developing world. Drawing on notions from the regulatory and sociology...

Introduction to sustainability accounting and integrated reporting / Charl de Villiers and Warren Maroun -- Integrated reporting / Charl de Villiers and Pei-Chi Kelly Hsiao -- Why organizations voluntarily report : legitimacy theory / Warren Maroun -- Why organizations voluntarily report :...

Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilizing an institutional logic perspective, we show that despite the massive financial consequences of climate change, the current climate response is dominated by...

– The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting, and identifies avenues for future...