Purpose: This paper is a commentary on the paper by Rovira et al. (2015) that analysis the fit between different CSR instruments at the field and the organizational level. Its aim is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for...

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...

The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...

Despite the general discourse of the accounting profession (ACCA, IFAC, ICAEW.), its engagement in sustainability has been scarce (Bebbington et al., 1994; Williams et al., 2010; Wilmshurst and Frost, 2001; Kuasirikun, 2005; Zvezdov, 2012). Therefore, we identified a “paradox of expertise” (Nelson and...

In 1992, the seminal paper of Christine Cooper on green accounting and feminism concluded that accounting could not be “greened” as it is deeply structured and embedded into a masculine and neo-liberal society. 26 years later, and a second critical paper later (Cooper and Senkl, 2016), the...

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of...

The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of...

The financialization of nature is underway. Yet the processes through which financialization transforms spaces previously outside markets remains relatively unknown. We address this gap by examining the financialization work conducted by conservationists while attempting to protect the...