Purpose: The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which...

Purpose: This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes. Design/methodology/approach: The paper describes the...

Purpose: The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors,...