Growing recognition that communication with stakeholders forms an essential element in the
design, implementation and success of corporate social responsibility (CSR) has given rise …

Purpose This review aims to summarize the extent to which sustainability dimensions are
covered in the selected qualitative literature, the theoretical and ontological underpinnings …

This commentary provides a reflection on 25 years of social and environmental accounting
(SEA) research within Critical Perspectives of Accounting (CPA). It is shown that CPA has …

Executive summary This paper considers the appropriateness of the EU's double-materiality
concept and how it can be used with the GRI approach to materiality. It draws on academic …

Purpose The purpose of this paper is to contribute to the socio-political role of materiality
assessment in sustainability reporting literature and discuss the potential of materiality …

The literature on corporate social responsibility reporting is well-established. However,
issues related to employees' work environment have been consistently overlooked. Work …

Purpose With the initial focus on the extreme end of the work conditions continuum where, in
the last decade, legislation has been introduced to combat illegal and illegitimate practices …

Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

The purpose of this study is to assess the comprehensiveness of voluntary occupational
health and safety (OHS) disclosures of large business entities. We devise a composite …

This paper investigates how particular stakeholder groups, such as labor rights non-
governmental organizations (NGOs), question and even challenge the moral power of …