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Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

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Cited by:

  1. Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.
  2. Anne-Maree Dowd & Michelle Rodriguez & Talia Jeanneret, 2015. "Social Science Insights for the BioCCS Industry," Energies, MDPI, vol. 8(5), pages 1-19, May.
  3. Ans Kolk & Paolo Perego, 2010. "Determinants of the adoption of sustainability assurance statements: an international investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 19(3), pages 182-198, March.
  4. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
  5. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
  6. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
  7. Nancy Matos Reyes & Robert McDonald & Jaime Rivera Camino, 2022. "La influencia del conflicto social y la licencia social para operar sobre el valor de la empresa," Estudios Gerenciales, Universidad Icesi, vol. 38(165), pages 406-423, November.
  8. Zohreh Alizadehrad & Ekaterine Maglakelidze, 2020. "The survey of causal relationships between CSR awareness and corporate trustworthiness as well as the other dependent variables (on the example of petroleum companies operating in Georgia)," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 8(2), pages 1-24, November.
  9. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  10. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
  11. Miralles Quirós, María Mar & Miralles Quirós, José Luis & Daza Izquierdo, Julio, 2021. "The assurance of sustainability reports and their impact on stock market prices," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  12. Tanima, Farzana Aman & Brown, Judy & Dillard, Jesse, 2020. "Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability," Accounting, Organizations and Society, Elsevier, vol. 85(C).
  13. Anselm Schneider, 2015. "Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 127(3), pages 525-536, March.
  14. William L. Smith & Yue Cai Hillon & Yanni Liang, 2019. "Reassessing measures of sustainable firm performance: A consultant's guide to identifying hidden costs in corporate disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 353-365, February.
  15. Simon R. Swaffield & Robert C. Corry & Paul Opdam & Wendy McWilliam & Jørgen Primdahl, 2019. "Connecting business with the agricultural landscape: business strategies for sustainable rural development," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1357-1369, November.
  16. Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
  17. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Are Firms that Contribute to Sustainable Development Valued by Investors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 71-84, January.
  18. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
  19. Steve Evans & Doroteya Vladimirova & Maria Holgado & Kirsten Van Fossen & Miying Yang & Elisabete A. Silva & Claire Y. Barlow, 2017. "Business Model Innovation for Sustainability: Towards a Unified Perspective for Creation of Sustainable Business Models," Business Strategy and the Environment, Wiley Blackwell, vol. 26(5), pages 597-608, July.
  20. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  21. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
  22. Brown Dana L & Vetterlein Antje & Roemer-Mahler Anne, 2010. "Theorizing Transnational Corporations as Social Actors: An Analysis of Corporate Motivations," Business and Politics, De Gruyter, vol. 12(1), pages 1-39, April.
  23. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
  24. Annachiara Longoni & Raffaella Cagliano, 2018. "Sustainable Innovativeness and the Triple Bottom Line: The Role of Organizational Time Perspective," Journal of Business Ethics, Springer, vol. 151(4), pages 1097-1120, September.
  25. Walsh, Kathryn Bills & Haggerty, Julia H., 2020. "Social license to operate during Wyoming's coalbed methane boom: Implications of private participation," Energy Policy, Elsevier, vol. 138(C).
  26. Neilson, Jeff, 2008. "Global Private Regulation and Value-Chain Restructuring in Indonesian Smallholder Coffee Systems," World Development, Elsevier, vol. 36(9), pages 1607-1622, September.
  27. Muhamad Taqi & Aam Slamet Rusydiana & Nanik Kustiningsih & Irman Firmansyah, 2021. "Environmental Accounting: A Scientometric using Biblioshiny," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 369-380.
  28. Jeff Neilsno & Bill Pritchard, 2010. "Fairness and Ethicality in Their Place: The Regional Dynamics of Fair Trade and Ethical Sourcing Agendas in the Plantation Districts of South India," Environment and Planning A, , vol. 42(8), pages 1833-1851, August.
  29. Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.
  30. Gold, Stefan & Schleper, Martin C., 2017. "A pathway towards true sustainability: A recognition foundation of sustainable supply chain management," European Management Journal, Elsevier, vol. 35(4), pages 425-429.
  31. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
  32. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
  33. Kevin Baird & Sophia Su & Amy Tung, 2018. "Organizational Culture and Environmental Activity Management," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 403-414, March.
  34. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
  35. van der Ven Hamish, 2014. "Socializing the C-suite: why some big-box retailers are “greener” than others," Business and Politics, De Gruyter, vol. 16(1), pages 31-63, April.
  36. Crawford Spence, 2009. "Social and environmental reporting and the corporate ego," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 254-265, May.
  37. M. Dolores Guerrero‐Baena & Francisca Castilla‐Polo & Pablo Rodríguez‐Gutiérrez, 2024. "Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4130-4144, July.
  38. Marc Goergen & Christine A. Mallin & Eve Mitleton-Kelly & Ahmed Al-Hawamdeh & Iris H-Y Chiu, 2010. "Corporate Governance and Complexity Theory," Books, Edward Elgar Publishing, number 13927.
  39. Philipp Schreck, 2011. "Reviewing the Business Case for Corporate Social Responsibility: New Evidence and Analysis," Journal of Business Ethics, Springer, vol. 103(2), pages 167-188, October.
  40. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
  41. Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 723-743, August.
  42. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
  43. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
  44. Elizabeth Stanny, 2013. "Voluntary Disclosures of Emissions by US Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 145-158, March.
  45. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
  46. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
  47. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
  48. Nazamul Hoque & Abdul Rahim Abdul Rahman & Rafiqul Islam Molla & Abu Hanifa Md. Noman & Mohammad Zahid Hossain Bhuiyan, 2018. "Is corporate social responsibility pursuing pristine business goals for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1130-1142, November.
  49. Hamad Alhumoudi, 2017. "External Social Accounting Developments: Analysis and Discussion of Academic Critiques," Business and Economic Research, Macrothink Institute, vol. 7(1), pages 33-45, June.
  50. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
  51. Istianingsih & Terri Trireksani & Daniel T. H. Manurung, 2020. "The Impact of Corporate Social Responsibility Disclosure on the Future Earnings Response Coefficient (ASEAN Banking Analysis)," Sustainability, MDPI, vol. 12(22), pages 1-16, November.
  52. Nilsen, Heidi Rapp & Ellingsen, May-Britt, 2015. "The power of environmental indifference. A critical discourse analysis of a collaboration of tourism firms," Ecological Economics, Elsevier, vol. 109(C), pages 26-33.
  53. Graham Hubbard, 2009. "Measuring organizational performance: beyond the triple bottom line," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 177-191, March.
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