Towards the improvement of environmental sustainability and the conservation of
biodiversity, organisations are increasingly aware of the importance of reporting their …

This paper seeks to present the first systematic literature review (SLR) on biodiversity and
species extinction accounting publications. This strand of research is gaining increased …

Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …

Purpose This paper introduces a special section devoted to accounting scholarship that
addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Purpose This paper aims to analyse the adoption of sustainable development goals (SDGs)
disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory …

Business activity has contributed to biodiversity loss. The Circular Economy (CE) system is
recommended as a way of recovery and to improve global resilience. Combining accounting …

In this paper, we reflect and provide insights on the environmental implications of post-
COVID-19 economic recoveries. More specifically, we highlight the connection (s) between …

Purpose This paper examines the accountability and governance mechanisms and the
challenges in a multi-stakeholder partnership seeking to implement the Sustainable …

Abstract Traditional Environmental, Social, and Governance (ESG) metrics have primarily
focused on promoting sustainable finance, positive screening, and sustainability reporting …