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Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability

Citations

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Cited by:

  1. Tobias Hahn & Mandy Scheermesser, 2006. "Approaches to corporate sustainability among German companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(3), pages 150-165, July.
  2. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
  3. Giuseppe Sannino & Manuela Lucchese & Giovanni Zampone & Rosa Lombardi, 2020. "Cultural dimensions, Global Reporting Initiatives commitment, and corporate social responsibility issues: New evidence from Organisation for Economic Co‐operation and Development banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1653-1663, July.
  4. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
  5. Gordon Liu, 2013. "Impacts of Instrumental Versus Relational Centered Logic on Cause-Related Marketing Decision Making," Journal of Business Ethics, Springer, vol. 113(2), pages 243-263, March.
  6. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
  7. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  8. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
  9. Ozgur Isil & Michael T. Hernke, 2017. "The Triple Bottom Line: A Critical Review from a Transdisciplinary Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1235-1251, December.
  10. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
  11. 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.
  12. Banerjee, Subhabrata Bobby, 2002. "Corporate environmentalism: the construct and its measurement," Journal of Business Research, Elsevier, vol. 55(3), pages 177-191, March.
  13. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.
  14. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
  15. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
  16. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00769052, HAL.
  17. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  18. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.
  19. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
  20. repec:sae:envval:v:3:y:1994:i:1:p:17-45 is not listed on IDEAS
  21. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
  22. C. Feger & Harold Levrel & Alexandre Rambaud, 2022. "Three complementary accounting methods to put ecological issues at the heart of public affairs [Trois méthodes comptables pour mettre les problèmes écologiques au coeur de la chose publique]," Post-Print hal-03977774, HAL.
  23. Marc Bollecker & Pierre Mathieu, 2008. "Vers des systèmes de mesure des performances sociétales : l'apport des conventions," Post-Print halshs-00769061, HAL.
  24. Johansson Jeaneth M. & Malmstrom Malin, 2013. "The Business Model Transparency Paradox in Innovative Growth Ventures: Trade-offs between Competitive Advantages and Agency Costs," Entrepreneurship Research Journal, De Gruyter, vol. 3(2), pages 238-263, January.
  25. Alexandre RAMBAUD, 2023. "How can accounting reformulate the debate on natural capital and help implement its ecological approach?," Working Paper 8567406c-bed0-4401-9792-a, Agence française de développement.
  26. Asadu Ikechukwu, Ph.D & Chukwujekwu Charles Onwuka Ph.D, 2021. "Transparency and Accountability in Government: The Nigerian Experience," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(08), pages 16-29, August.
  27. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "L'Institutionnalisation De La Responsabilite Sociale Dans Le Contrôle De Gestion Et La Comptabilite," Post-Print halshs-00769053, HAL.
  28. Tobias Hahn & Frank Figge & Jonatan Pinkse & Lutz Preuss, 2010. "Trade‐offs in corporate sustainability: you can't have your cake and eat it," Business Strategy and the Environment, Wiley Blackwell, vol. 19(4), pages 217-229, May.
  29. Figge, Frank & Hahn, Tobias, 2004. "Sustainable Value Added--measuring corporate contributions to sustainability beyond eco-efficiency," Ecological Economics, Elsevier, vol. 48(2), pages 173-187, February.
  30. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 335-352.
  31. José Luis Vázquez-Burguete & Oscar Licandro & Luis Camilo Ortigueira-Sánchez & Patricia Correa, 2024. "Do Enterprises That Publish Sustainability Reports Have a Better Developed Environmental Responsibility and Are They More Transparent?," Sustainability, MDPI, vol. 16(14), pages 1-21, July.
  32. Božić, Barbara & Kolić Stanić, Matilda & Jurišić, Jelena, 2020. "Corporate Social Responsibility in the Practice of Public Relations Professionals," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2020), Virtual Conference, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Virtual Conference, 10-12 September 2020, pages 388-397, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  33. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
  34. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
  35. Catasús, Bino, 2008. "In search of accounting absence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1004-1019.
  36. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
  37. Killian, Sheila, 2010. "“No accounting for these people”: Shell in Ireland and accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 711-723.
  38. Amanda Ball & Jane Broadbent & Tony Jarvis, 2006. "Waste management, the challenges of the PFI and ‘sustainability reporting’," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 258-274, July.
  39. Adams, Dawda & Adams, Kweku & Ullah, Subhan & Ullah, Farid, 2019. "Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries," Resources Policy, Elsevier, vol. 61(C), pages 128-140.
  40. Adams, Dawda & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Rodgers, Waymond & Kimani, Danson, 2022. "Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries," Resources Policy, Elsevier, vol. 78(C).
  41. Azhar Susanto & Meiryani Meiryani, 2019. "The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 229-236.
  42. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
  43. Paul James Brown & Christopher Bajada, 2018. "An economic model of circular supply network dynamics: Toward an understanding of performance measurement in the context of multiple stakeholders," Business Strategy and the Environment, Wiley Blackwell, vol. 27(5), pages 643-655, July.
  44. Jean Desmazes & Jean-Philippe Lafontaine, 2007. "L'Assimilation Des Budgets Environnementaux Et Du Tableau De Bord Vert Par Les Entreprises," Post-Print halshs-00543246, HAL.
  45. Bino Catasús & Sofi Ersson & Jan‐Erik Gröjer & Fan Yang Wallentin, 2007. "What gets measured gets … on indicating, mobilizing and acting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 505-521, July.
  46. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00558066, HAL.
  47. Nielsen, Christian & Madsen, Mona Toft, 2009. "Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 847-854.
  48. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
  49. Keith Hooper & Gina Xu, 2012. "From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(8), pages 754-773, August.
  50. Riaz, Umair & Burton, Bruce & Fearfull, Anne, 2023. "Emotional propensities and the contemporary Islamic banking industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  51. 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.
  52. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  53. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
  54. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
  55. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, vol. 5(6), pages 1-32, May.
  56. Mark Shenkin & Andrea B. Coulson, 2007. "Accountability through activism: learning from Bourdieu," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 297-317, April.
  57. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
  58. 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.
  59. William Shafer, 2006. "Social Paradigms and Attitudes Toward Environmental Accountability," Journal of Business Ethics, Springer, vol. 65(2), pages 121-147, May.
  60. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
  61. Sophia Ji & Craig Deegan, 2011. "Accounting for Contaminated Sites: How Transparent are Australian Companies?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 131-153, June.
  62. Christel Decock Good, 2000. "Construction d'un indice de réputation sociétale et application empirique," Post-Print halshs-00587447, HAL.
  63. Meijie Du & Xiaoyu Qu, 2024. "Is Digital Transformation a Burden or a Help? From the Perspective of Enterprise Sustainable Development," Sustainability, MDPI, vol. 16(3), pages 1-16, January.
  64. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  65. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
  66. Oakes, Leslie S. & Young, Joni J., 2010. "Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 63-75.
  67. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
  68. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2008. "L'Evolution Des Systemes D'Information De Gestion Face Aux Enjeux De La Responsabilite Sociale : Le Cas De La Comptabilite Et Du Contrôle De Gestion," Post-Print halshs-00769062, HAL.
  69. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
  70. Mfon Jeremiah, 2017. "Corporate Social Responsibility Contribution to Environmental Sustainability in Developing Countries: The Accountability Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(1), pages 1-33, December.
  71. Robinson, Chris, 1996. "Can we reconcile finance with nature?," International Review of Financial Analysis, Elsevier, vol. 5(3), pages 185-195.
  72. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
  73. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
  74. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  75. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
  76. Morgane Le Breton & Franck Aggeri, 2016. "The regulation of CSR by means of transparency standards," Post-Print hal-01368035, HAL.
  77. Ioannis E. Nikolaou & Konstantinos I. Evangelinos, 2010. "Classifying current social responsibility accounting methods for assisting a dialogue between business and society," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 562-580, October.
  78. Aris Solomon & Linda Lewis, 2002. "Incentives and disincentives for corporate environmental disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 11(3), pages 154-169, May.
  79. Larrinaga González, Carlos & Carrasco Fenech, Francisco & Correa Ruiz, Carmen & Caro González, Francisco Javier & Páez Sandubete, José María, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  80. Lewis, Linda & Humphrey, Christopher & Owen, David, 1992. "Accounting and the social: A pedagogic perspective," The British Accounting Review, Elsevier, vol. 24(3), pages 219-233.
  81. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
  82. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  83. 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.
  84. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
  85. Jean-Philippe Lafontaine, 2002. "Enseignement Et Management De L'Information : Le Cas De La Comptabilite Environnementale," Post-Print halshs-00584486, HAL.
  86. Giovanni Azzone & Raffaella Manzini & Giuliano Noci, 1996. "Evolutionary Trends In Environmental Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 5(4), pages 219-230, December.
  87. Christophe, Bernard & Bebbington, Jan, 1992. "The French Bilan social—A pragmatic model for the development of accounting for the environment? A research note," The British Accounting Review, Elsevier, vol. 24(3), pages 281-290.
  88. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
  89. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  90. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
  91. 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.
  92. Bartelmus, Peter, 2003. "Dematerialization and capital maintenance: two sides of the sustainability coin," Ecological Economics, Elsevier, vol. 46(1), pages 61-81, August.
  93. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
  94. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilit? ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
  95. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
  96. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
  97. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
  98. Valeriu Brabete & Mirela Sichigea & Daniel Cîrciumaru & Daniel Goagără, 2024. "Bibliometric Mapping of the Relationships Between Accounting, Professional Accountants, and Sustainability Issues," Sustainability, MDPI, vol. 16(21), pages 1-34, October.
  99. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
  100. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
  101. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
  102. Irina Santiago-Brown & Andrew Metcalfe & Cate Jerram & Cassandra Collins, 2015. "Sustainability Assessment in Wine-Grape Growing in the New World: Economic, Environmental, and Social Indicators for Agricultural Businesses," Sustainability, MDPI, vol. 7(7), pages 1-27, June.
  103. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
  104. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
  105. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
  106. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  107. Stone, Gerard William, 2011. "Readability of accountants’ communications with small business—Some Australian evidence," Accounting forum, Elsevier, vol. 35(4), pages 247-261.
  108. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  109. Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
  110. Seny Kan, Konan A. & Agbodjo, Serge & Gandja, Serge V., 2021. "Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  111. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
  112. Hoinaru Razvan, 2018. "What are the objectives of corporate reporting? Sustainable value for who?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 436-445, May.
  113. Qi Deng & Shaobo Ji, 2015. "Organizational Green IT Adoption: Concept and Evidence," Sustainability, MDPI, vol. 7(12), pages 1-19, December.
  114. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  115. 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.
  116. Alexandre Rambaud & Jacques Richard, 2016. "The " Triple Depreciation Line " (TDL) accounting model and its application to the Human Capital," Working Papers hal-01260004, HAL.
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