Busco, Cristiano; Giovannoni, Elena; Granà, Fabrizio; … - In: Accounting, Auditing & Accountability Journal 31 (2018) 8, pp. 2218-2246
Purpose: The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific...