This paper argues that accountants have the potential to play a crucial role in environmental management and reporting, through their managerial, performance measurement and evaluation, auditing and reporting skills. An in-depth study is undertaken to review the environmental accounting practice...

This paper explores how and why Non-Governmental Organisation (NGO) governance was disrupted by changes in an organisation's internal and external environment. A detailed single case study of a large NGO operating in Sri Lanka is conducted. Data collection consists of semi-structured interviews,...

This paper justifies a need for carbon pricing through the academic social and environmental accounting perspective. An analytical approach is taken whereby current developments in carbon pricing are linked to the academic literature on social and environmental accounting. A need for carbon...

Purpose: This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. Design/methodology/approach: Case study research was used to gain in-depth insights into the stakeholder...