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Accounting and sustainable development: An exploration

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Cited by:

  1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
  2. ZANELLATO Gianluca, 2023. "Accounting Profession And Sustainable Development Goals Debates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-18.
  3. Hope Osayantin Aifuwa, 2020. "Sustainability Reporting And Firm Performance In Developing Climes: A Review Of Literature," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(1), pages 9-29.
  4. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
  5. Michele Bigoni & Zeila Occhipinti, 2023. "Early forms of accounting for sustainable development: The Grand Duchy of Tuscany in the XVI and XVII centuries," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 9-33.
  6. Victor Counillon & Eléonore Disse, 2024. "Re-founding organizational ontology for sustainability: the role of ecological accounting as a bridge between scientific and practical knowledge," Post-Print hal-04639877, HAL.
  7. Michelon, Giovanna, 2021. "Accounting research boundaries, multiple centers and academic empathy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
  8. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
  9. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  10. 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.
  11. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
  12. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
  13. Xie, Guanghua & Chen, Lin & Chen, Xichan, 2021. "The role of short selling threat in corporate environmental disclosure strategies: Evidence from China," Resource and Energy Economics, Elsevier, vol. 66(C).
  14. Meidijati Meidijati & Yvonne Augustine, 2022. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital," Technium Social Sciences Journal, Technium Science, vol. 31(1), pages 371-387, May.
  15. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
  16. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
  17. Rodolfo Damiano & Chiara Di Maria, 2024. "Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2715-2732, July.
  18. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
  19. 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).
  20. 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.
  21. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  22. Ng, Anthony C. & Rezaee, Zabihollah, 2020. "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 64(C).
  23. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  24. Odintsova Tatyana, 2024. "Updating the Informational and Control Practices in the Sustainability Agenda," Economics and Culture, Sciendo, vol. 21(1), pages 133-148.
  25. Thomson, Ian, 2014. "Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 274-277.
  26. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
  27. Zabihollah Rezaee, 2018. "Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective," Sustainability, MDPI, vol. 10(1), pages 1-17, January.
  28. Arowoshegbe, Amos & Emeni, Francis & Uniamikogbo, Emmanuel, 2018. "Impact Of Water Accounting On Water Supply In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 160-183, December.
  29. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
  30. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
  31. Tseng, Ming-Lang & Lim, Ming K. & Wu, Kuo-Jui, 2019. "Improving the benefits and costs on sustainable supply chain finance under uncertainty," International Journal of Production Economics, Elsevier, vol. 218(C), pages 308-321.
  32. Gülçin İpek Emeksiz & Şimşek Ali, 2022. "Communication Strategies Used in Corporate Facebook Pages and Motivations of Consumers for Following These Pages," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 5, July - De.
  33. Labrini Sideri, 2021. "Leveraging CSR for Sustainability: Assessing Performance Implications of Sustainability Reporting in a National Business System," Sustainability, MDPI, vol. 13(11), pages 1-16, May.
  34. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
  35. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  36. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  37. Deniz Köksal & Jochen Strähle, 2021. "Social Sustainability in Fashion Supply Chains—Understanding Social Standard Implementation Failures in Vietnam and Indonesia Using Agency Theory," Sustainability, MDPI, vol. 13(4), pages 1-36, February.
  38. 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.
  39. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
  40. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
  41. Griffin, Paul A. & Lont, David, H. & Pomare, Carol, 2021. "The curious case of Canadian corporate emissions valuation," The British Accounting Review, Elsevier, vol. 53(1).
  42. José M. Moneva & Sabina Scarpellini & Alfonso Aranda‐Usón & Igor Alvarez Etxeberria, 2023. "Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1336-1347, May.
  43. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  44. Sabina Scarpellini, 2022. "Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 646-656, May.
  45. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  46. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  47. 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).
  48. Torelli, Riccardo, 2020. "Sustainability, Responsibility and Ethics: Different Concepts for a Single Path," OSF Preprints hb92c, Center for Open Science.
  49. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
  50. Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
  51. Amaury Grimand, 2022. "The paradoxes of CSR instrumentation: making CSR a lever for organizational learning," Post-Print hal-04472523, HAL.
  52. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
  53. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  54. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
  55. Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
  56. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
  57. Mohsin Malik & Salam Abdallah, 2019. "Sustainability Initiatives in Emerging Economies: A Socio-Cultural Perspective," Sustainability, MDPI, vol. 11(18), pages 1-19, September.
  58. Janne Järvinen & Matias Laine & Timo Hyvönen & Hannele Kantola, 2022. "Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures," Journal of Business Ethics, Springer, vol. 175(1), pages 23-44, January.
  59. David Monciardini & Guido Conaldi, 2019. "The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 240-259, June.
  60. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
  61. Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023. "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 14-26.
  62. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  63. Diletta Acuti & Marco Bellucci & Giacomo Manetti, 2024. "Preventive and Remedial Actions in Corporate Reporting Among “Addiction Industries”: Legitimacy, Effectiveness and Hypocrisy Perception," Journal of Business Ethics, Springer, vol. 189(3), pages 603-623, January.
  64. Bastiaan Linden & Andrew C. Wicks & R. Edward Freeman, 2024. "How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria," Journal of Business Ethics, Springer, vol. 192(2), pages 243-259, June.
  65. Karen Maas, 2018. "Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?," Journal of Business Ethics, Springer, vol. 148(3), pages 573-585, March.
  66. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
  67. Irena Jindřichovská & Dana Kubíčková & Mihaela Mocanu, 2020. "Case Study Analysis of Sustainability Reporting of an Agri-Food Giant," Sustainability, MDPI, vol. 12(11), pages 1-19, June.
  68. Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020. "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
  69. Larrinaga, Carlos & Garcia-Torea, Nicolas, 2022. "An ecological critique of accounting: The circular economy and COVID-19," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
  70. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  71. Andreea Cirstea, 2019. "Country Performance In Achieving Sustainable Development Goals," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 83-90, August.
  72. Thomson, Ian, 2015. "‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 18-22.
  73. Chaminda Wijethilake & Rahat Munir & Ranjith Appuhami, 2018. "Environmental Innovation Strategy and Organizational Performance: Enabling and Controlling Uses of Management Control Systems," Journal of Business Ethics, Springer, vol. 151(4), pages 1139-1160, September.
  74. Elisa Truant & Laura Corazza & Simone Domenico Scagnelli, 2017. "Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports," Sustainability, MDPI, vol. 9(4), pages 1-20, April.
  75. 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.
  76. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
  77. Delphine Gibassier & Giovanna Michelon & Mélodie Cartel, 2020. "The future of carbon accounting research: “we’ve pissed mother nature off, big time”," Post-Print hal-02810507, HAL.
  78. Bebbington, Jan & Schneider, Thomas & Stevenson, Lorna & Fox, Alison, 2020. "Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
  79. Anna Pistoni & Lucrezia Songini & Francesco Bavagnoli, 2018. "Integrated Reporting Quality: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 489-507, July.
  80. Pokorny, Benno & Robiglio, Valentina & Reyes, Martin & Vargas, Ricardo & Patiño Carrera, Cesar Francesco, 2021. "The potential of agroforestry concessions to stabilize Amazonian forest frontiers: a case study on the economic and environmental robustness of informally settled small-scale cocoa farmers in Peru," Land Use Policy, Elsevier, vol. 102(C).
  81. Disraeli Asante-Darko & Samuel Ato Dadzie & Amoako Kwarteng & Sena Agbodjah & Theodora Ekua Aryee, 2024. "Effects of Circular Economy Practices and Accounting Innovations on Sustainable Development Goals," Circular Economy and Sustainability, Springer, vol. 4(4), pages 3059-3092, December.
  82. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
  83. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
  84. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosur," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
  85. Gerged, Ali Meftah & Almontaser, Tariq, 2021. "Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries," Resources Policy, Elsevier, vol. 74(C).
  86. Morgane Le Breton & Franck Aggeri, 2018. "Counting before acting? The performativity of carbon accounting called into question - Calculation acts and dispositifs in a big French construction company," Post-Print hal-01866971, HAL.
  87. Ketut Sukiyono & Muhammad Mustopa Romdhon & Gita Mulyasari & M. Zulkarnain Yuliarso & Musriyadi Nabiu & Agung Trisusilo & Reflis & Dompak M. T. Napitupulu & Yoga Nugroho & May Shiska Puspitasari & Sig, 2022. "The Contribution of Oil Palm Smallholders Farms to the Implementation of the Sustainable Development Goals-Measurement Attempt," Sustainability, MDPI, vol. 14(11), pages 1-16, June.
  88. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
  89. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
  90. Jonathan Morris & Edeltraud Guenther, 2024. "Can the Sustainable Development Goals support nexus thinking in companies? The case of water," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 679-691, February.
  91. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
  92. Rosalba D’Onofrio & Chiara Camaioni & Stefano Mugnoz, 2023. "Local Climate Adaptation and Governance: The Utility of Joint SECAP Plans for Networks of Small–Medium Italian Municipalities," Sustainability, MDPI, vol. 15(11), pages 1-20, May.
  93. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
  94. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
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