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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 :...
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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...
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– 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...
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PurposeThe purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas...
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