Purpose–The purpose of this paper is to contribute to the current discussions about the
concept of Integrated Reporting (IR) and provides a practical and useful proposal of an …

Purpose: The purpose of this paper is to synthesize what is the emerging field of integrated
reporting, with particular emphasis in the International Integrated Reporting Council, and …

Purpose The purpose of this paper is to establish and advance the role of academic
accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs) …

Purpose–The purpose of this paper is to synthesise insights from accounting and
accountability research into the rapidly emerging field of integrated reporting and proposes …

The triple bottom line refers to economic, environmental, and social value of an investment
and is related to the concept of sustainable development. The triple bottom line is …

As the social and environmental impacts of human activity have become more evident, the
role of sustainable development as an organising principle in a variety of policy contexts and …

This paper emerges from an invitation to reflect upon the achievements of social and
environmental accounting as well as to identify the challenges that lie ahead as the field …

This paper offers a critique of sustainability reporting and, in particular, a critique of the
modern disconnect between the practice of sustainability reporting and what we consider to …

Although organizations have embraced the sustainability rhetoric in their discourse and
external reporting, little is known about the processes whereby management control systems …

Externalities comprise economic, social and/or environmental impacts arising from the
activities of an entity that are borne by others, at least in the short term. As they do not …