Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce
convincing, human-like text has major implications for the future of corporate reporting …

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 …

This plenary address paper traces the development of accounting narratives in external
reporting practice and research, focussing on corporate-sourced financial communications …

Purpose The purpose of this paper is to seek to shed light on the practice of incomplete
corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates …

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 …

This study presents a literature review of environmental reports based on papers published
in 20 accounting journals between 2006 and 2015. A majority of the papers were published …

We analyse managerial discourse in corporate communication ('CEO-speak') during a 6-
month period following a legitimacy-threatening event in the form of an incident in a German …

We argue the need for academics to resist and challenge the hegemonic discourse of
sustainable development within the corporate context. Laclau and Mouffe's discourse theory …

Purpose This paper aims to examine how CEO talk of sustainability in CEO letters evolves in
a period of increased expectations from society for companies to increase their transition …

This paper examines the question of whether corporate sustainability reports can serve as
accurate and fair representations of corporate sustainability performance. It presents the …