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Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...
Persistent link: https://www.econbiz.de/10014641144
Purpose: The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors,...
Persistent link: https://www.econbiz.de/10012637480
Purpose: The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the...
Persistent link: https://www.econbiz.de/10012184138
As the social and environmental impacts of human activity have become more evident, the role of sustainable development as an organising principle in a variety of policy contexts and over multiple scales has become central. There are, at least, two implications that emerge from this observation....
Persistent link: https://www.econbiz.de/10010931647
In this paper we explore how carbon markets have entered the world of financial accounting. The advent of the European Union Emissions Trading System (EU ETS) in 2005 provided the opportunity for global climate change concerns to be translated from policy into something that could, and should,...
Persistent link: https://www.econbiz.de/10011002986
Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition,...
Persistent link: https://www.econbiz.de/10009318072
This paper contributes to understandings of the production of normativity, i.e. the ways in which actors come to see rules as binding, in the context of corporate reporting regimes. Although the accounting literature recognises that a range of actors participate in the regulatory process, it...
Persistent link: https://www.econbiz.de/10010561487
Persistent link: https://www.econbiz.de/10007993393
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Persistent link: https://www.econbiz.de/10009840824