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From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter

Citations

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  1. Ji Li & Fuqiang Zhao & Silu Chen & Wanxing Jiang & Tao Liu & Shengping Shi, 2017. "Gender Diversity on Boards and Firms’ Environmental Policy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 306-315, March.
  2. David Coen & Kyle Herman & Tom Pegram, 2022. "Are corporate climate efforts genuine? An empirical analysis of the climate ‘talk–walk’ hypothesis," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3040-3059, November.
  3. Mohammed Hossain & Md. Tarikul Islam & Mahmood Ahmed Momin & Shamsun Nahar & Md. Samsul Alam, 2019. "Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)," Journal of Business Ethics, Springer, vol. 160(2), pages 563-586, December.
  4. Qian, Wei & Parker, Lee & Zhu, Jingyu, 2024. "Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power," The British Accounting Review, Elsevier, vol. 56(1).
  5. Higgins, Colin & Walker, Robyn, 2012. "Ethos, logos, pathos: Strategies of persuasion in social/environmental reports," Accounting forum, Elsevier, vol. 36(3), pages 194-208.
  6. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
  7. Bob Frame, 2008. "‘Wicked’, ‘Messy’, and ‘Clumsy’: Long-Term Frameworks for Sustainability," Environment and Planning C, , vol. 26(6), pages 1113-1128, December.
  8. Jintao Lu & Licheng Ren & Siqin Yao & Jiayuan Qiao & Wadim Strielkowski & Justas Streimikis, 2019. "Comparative Review of Corporate Social Responsibility of Energy Utilities and Sustainable Energy Development Trends in the Baltic States," Energies, MDPI, vol. 12(18), pages 1-21, September.
  9. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
  10. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 588-625, May.
  11. Irja Vormedal & Audun Ruud, 2009. "Sustainability reporting in Norway – an assessment of performance in the context of legal demands and socio‐political drivers," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 207-222, May.
  12. Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
  13. Prince Amoah & Gabriel Eweje, 2021. "Impact mitigation or ecological restoration? Examining the environmental sustainability practices of multinational mining companies," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 551-565, January.
  14. Tregidga, Helen & Milne, Markus & Lehman, Glen, 2012. "Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research," Accounting forum, Elsevier, vol. 36(3), pages 223-230.
  15. Fernando Gómez-Bezares & Wojciech Przychodzen & Justyna Przychodzen, 2016. "Corporate Sustainability and Shareholder Wealth—Evidence from British Companies and Lessons from the Crisis," Sustainability, MDPI, vol. 8(3), pages 1-22, March.
  16. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  17. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
  18. Tregidga, Helen & Milne, Markus & Kearins, Kate, 2014. "(Re)presenting ‘sustainable organizations’," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 477-494.
  19. Joanne Meehan & David Bryde, 2011. "Sustainable procurement practice," Business Strategy and the Environment, Wiley Blackwell, vol. 20(2), pages 94-106, February.
  20. Azlan Amran & Shiau Ping Lee & S. Susela Devi, 2014. "The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality," Business Strategy and the Environment, Wiley Blackwell, vol. 23(4), pages 217-235, May.
  21. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
  22. Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 805-824, October.
  23. Gabriella D’Amore & Maria Testa & Luigi Lepore, 2023. "How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
  24. Francesca Borga & Annalisa Citterio & Giuliano Noci & Emanuele Pizzurno, 2009. "Sustainability report in small enterprises: case studies in Italian furniture companies," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 162-176, March.
  25. Henrik Nielsen & Kaspar Villadsen, 2023. "The ESG Discourse Is Neither Timeless Nor Stable: How Danish Companies ‘Tactically’ Embrace ESG Concepts," Sustainability, MDPI, vol. 15(3), pages 1-26, February.
  26. John Ferguson, 2007. "Analysing accounting discourse: avoiding the “fallacy of internalism”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 912-934, October.
  27. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
  28. Kangkang Yu & Cheng Qian & Lingbo Zhang, 2021. "Understanding sustainable development flexibility: An information perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2173-2183, May.
  29. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
  30. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
  31. Lisa Koep, 2017. "Tensions in Aspirational CSR Communication—A Longitudinal Investigation of CSR Reporting," Sustainability, MDPI, vol. 9(12), pages 1-28, November.
  32. Bozena Guziana & Peter Dobers, 2013. "How Sustainability Leaders Communicate Corporate Activities of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 193-204, July.
  33. Archel, Pablo & Husillos, Javier & Spence, Crawford, 2011. "The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 327-343.
  34. Saes, Beatriz Macchione & Muradian, Roldan, 2021. "What misguides environmental risk perceptions in corporations? Explaining the failure of Vale to prevent the two largest mining disasters in Brazil," Resources Policy, Elsevier, vol. 72(C).
  35. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
  36. Jill F. Solomon & Aris Solomon & Simon D. Norton & Nathan L. Joseph, 2011. "Private climate change reporting: an emerging discourse of risk and opportunity?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1119-1148, October.
  37. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
  38. Silvia Cantele & Thomas A. Tsalis & Ioannis E. Nikolaou, 2018. "A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities," Sustainability, MDPI, vol. 10(2), pages 1-12, February.
  39. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
  40. Eva Collins & Juliet Roper & Stewart Lawrence, 2010. "Sustainability practices: trends in New Zealand businesses," Business Strategy and the Environment, Wiley Blackwell, vol. 19(8), pages 479-494, December.
  41. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
  42. Jay Joseph & Helen Borland & Marc Orlitzky & Adam Lindgreen, 2020. "Seeing Versus Doing: How Businesses Manage Tensions in Pursuit of Sustainability," Journal of Business Ethics, Springer, vol. 164(2), pages 349-370, June.
  43. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
  44. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
  45. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
  46. Lauwo, Sarah & Kyriacou, Orthodoxia & Julius Otusanya, Olatunde, 2020. "When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  47. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  48. Margaret Brunton & Gabriel Eweje & Nazim Taskin, 2017. "Communicating Corporate Social Responsibility to Internal Stakeholders: Walking the Walk or Just Talking the Talk?," Business Strategy and the Environment, Wiley Blackwell, vol. 26(1), pages 31-48, January.
  49. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 149-174, February.
  50. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
  51. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
  52. Mäkelä, Hannele & Laine, Matias, 2011. "A CEO with many messages: Comparing the ideological representations provided by different corporate reports," Accounting forum, Elsevier, vol. 35(4), pages 217-231.
  53. Christina W.Y. Wong & Chee Yew Wong & Sakun Boon‐itt, 2018. "How Does Sustainable Development of Supply Chains Make Firms Lean, Green and Profitable? A Resource Orchestration Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 375-388, March.
  54. 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.
  55. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
  56. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
  57. Vuontisjärvi, Taru, 2013. "Argumentation and socially questionable business practices: The case of employee downsizing in corporate annual reports," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 292-313.
  58. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
  59. 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.
  60. Suresh Cuganesan & Christina Boedker & James Guthrie, 2007. "Enrolling discourse consumers to affect material intellectual capital practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 883-911, October.
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