Purpose: The purpose of this paper is to reflect on how mandatory sustainability accounts can be designed to maximise the likelihood of moving society towards sustainability. Design/methodology/approach: The authors use institutional theory to show that organisations are constrained by...

This paper applies a utilitarian analysis to corporate political donations. Unlike the more common rights-based analyses, it is argued that the optimal policy is the one that best satisfies society’s rational preferences concerning donor influence, adequate financing, donor pressure and the...