This study considers the association between legal origin, income inequality and one specific measure of social health - child mortality. In an influential body of work, La Porta et al. (1997, 1998) developed the proposition that stock market size and consequent economic development were...

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate...

Purpose – The purpose of this research is to seek to understand and explain the non‐governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in...

Environmental audit, although a widely used term, can cover a multitude of different activities. In any of its guises, though, it is still a prerequisite to taking a serious position on environmental issues. The different definitions of, and approaches to, environmental audit are outlined and...

Purpose – The purpose of this research is to seek to understand and explain the non-governmental organisation (NGO) and its location in civil society in order to provide a basis for future research work. The paper aims to explore and develop understandings of accountability specifically in the...

Social and environmental issues have become a central part of the academic accounting subject field. Examines the range of papers in this area at the APIRA conference. Indicates some of the pitfalls – empiricism, theoretical awareness, relevance to practice, communication between academics –...