Showing 1 - 10 of 95
Persistent link: https://www.econbiz.de/10012304636
Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...
Persistent link: https://www.econbiz.de/10012065378
Purpose: The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development...
Persistent link: https://www.econbiz.de/10012065389
Purpose: The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006Accounting, Auditing and Accountability Journalspecial issue on non-governmental organisation (NGO) accountability. Design/methodology/approach: The paper is a reflective...
Persistent link: https://www.econbiz.de/10012065411
Purpose: This paper problematizes TCFD (Task Force on Climate-related Financial Disclosures) reporting in a way that demonstrates areas where academic research can contribute towards realizing the transformative potential of this unique form of sustainability accounting in its early stages of...
Persistent link: https://www.econbiz.de/10012274677
Purpose: This paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes. First, to explore the puzzle of a relative absence of accounting-related scholarship that addresses the SDGs....
Persistent link: https://www.econbiz.de/10012274693
Purpose: This paper aims to provide a commentary on evidence presented and issues raised by Egan (2018) regarding LGBT+ diversity initiatives in the accountancy profession. Design/methodology/approach: This paper is an invited commentary based on the author’s experiences of LGBT+ and other...
Persistent link: https://www.econbiz.de/10012079526
Persistent link: https://www.econbiz.de/10003787230
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Persistent link: https://www.econbiz.de/10008902498