This paper responds to Gray's (2002) call for normative research on social and environmental accounting and Parker's (2005) call for active engagement in the process of designing social and environmental accounting systems. More specifically, our investigation focuses on the study of boundary...

Purpose – The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers' personal values on environmental disclosure quality is analyzed and the extent to which...

Chapter 1.Tourism, hotel industry and banking development : the Lake Geneva case at the beginning of the 20th Century, by Cédric Humair - University of Lausanne (Switzerland) -- Chapter 2. Hotels during Wartime and Transitions to Peace: Resilience and Repurposing in Britain, 1914-1922, by Kevin...