Purpose: This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land. Design/methodology/approach: The research examines a case study of the...

Purpose: The objective of this study is to provide insights into insiders' perspectives on environmental accounting disclosures, which is relatively under-investigated. Based on insights from key managers, we provide information on company decisions and practices related to the data disclosed...

Purpose The purpose of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics used thus far in research performance evaluation. New metrics are needed to increase research impact on the challenges addressed by science. In...

Purpose The objective of this chapter is to analyse the impact of France’s ‘Grenelle 2’ law of 2010, which applies to environmental accounting disclosures (EADs). More specifically, it seeks to observe whether the ‘Anglo-Saxon’ ‘comply or explain’ model, transposed into the French...