Vigneau, Laurence; Adams, Carol A. - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 852-876
Purpose This paper aims to examine the existence of a transparency gap between voluntary external sustainability … reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an … what is reported with a range of primary case study data, this study finds evidence of transparency gaps, particularly in …