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Accounting as a human right: the case of water information

Hazelton, James - In: Accounting, Auditing & Accountability Journal 26 (2013) 2, pp. 267-311

Purpose – This paper aims to respond to increasing interest in the intersection between accounting and human rights and …

Persistent link: https://www.econbiz.de/10014641412

Is the medium the message?

Lodhia, Sumit - In: Meditari Accountancy Research 26 (2018) 1, pp. 2-12

Purpose This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon previous literature to highlight...

Persistent link: https://www.econbiz.de/10014937200

Sustainability reporter classification matrix: explaining variations in disclosure quality

Farooq, Muhammad Bilal; Ahmed, Ammad; Nadeem, Muhammad - In: Meditari Accountancy Research 26 (2018) 2, pp. 334-352

Purpose The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of...

Persistent link: https://www.econbiz.de/10014937232

Corporate sustainability: historical development and reporting practices

Christofi, Andreas; Christofi, Petros; Sisaye, Seleshi - In: Management Research Review 35 (2012) 2, pp. 157-172

) and Financial Accounting Standards Board (FASB) should become actively involved with the issue of standardization and …

Persistent link: https://www.econbiz.de/10014952128

Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution

Pesci, Caterina; Vola, Paola; Gelmini, Lorenzo - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 792-814

(GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the … accounting to foster a positive impact on society and the environment. Originality/value The authors’ reflections reclaim the SEA …

Persistent link: https://www.econbiz.de/10015006118

“A new direction? The “mainstreaming” of sustainability reporting”

Abela, Mario - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1261-1283

, particularly the work of Foucault, to understand the dynamics of accounting change. This approach provides an alternative to the …

Persistent link: https://www.econbiz.de/10015006140

A framework for sustainability reporting

Abeysekera, Indra - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1386-1409

Purpose A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based...

Persistent link: https://www.econbiz.de/10015006215

Harmonising non-financial reporting regulation in Europe

La Torre, Matteo; Sabelfeld, Svetlana; Blomkvist, Marita; … - In: Meditari Accountancy Research 26 (2018) 4, pp. 598-621

Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014936971

International Accounting Standards: A paradigm shift for corporate real estate?

Eccles, Timothy; Holt, Andrew - In: Journal of Corporate Real Estate 4 (2002) 1, pp. 66-82

This paper is concerned with International Accounting Standards (IAS) and their impact upon existing accounting … stock exchanges of EU member states to adopt International Accounting Standards by 2005. Others are encouraged to do so … changes within property accounting and the role played by property professionals within that process. This paper examines the …

Persistent link: https://www.econbiz.de/10014851742

Management accounting and organisational change: an institutional perspective

Kamal Hassan*, Mostafa - In: Journal of Accounting & Organizational Change 1 (2005) 2, pp. 125-140

Purpose – The paper aims at understanding the potential role of management accounting during a public hospital … between these changes and the hospital's processes of accounting change and institutionalisation (Burns and Scapens, 2000 …); and Giddens' (1990) notion of ‘elements of system contradiction’ in order to evaluate the role of management accounting …

Persistent link: https://www.econbiz.de/10014840254