Material sustainability information and reporting standards. Exploring the differences between GRI and SASB

S Pizzi, S Principale, E De Nuccio - Meditari Accountancy Research, 2023 - emerald.com
Purpose This paper aims to contribute to the emerging debate on materiality with novel and
original insights about the managerial and theoretical implications related to the adoption of …

Some feminist strands and their potential for the performativity of climate regulations: a review

O Kyriacou - Current Opinion in Environmental Sustainability, 2024 - Elsevier
This piece engages with strands from the literature on the 'everyday'[8, 9], and also
McGregor's [10] point that climate change impacts can be recorded and victims can be …

[HTML][HTML] Patriarchy persists: experiences of barriers to women's career progression in Italian accounting academia

G Galizzi, K McBride, B Siboni - Critical Perspectives on Accounting, 2024 - Elsevier
There are fewer women in the upper echelons of accounting academia in Italy than in other
European countries, and fewer female full professors than in other disciplines at Italian …

Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective

LJ Morrison, A Alshamari, G Finau - Meditari Accountancy Research, 2024 - emerald.com
Purpose This paper aims to interrogate the accountabilities of the foreign companies which
have directly invested in the Iraqi oil and gas industry. Design/methodology/approach Using …

[HTML][HTML] Environmental accounting: In communicating reality, do we construct reality?

J Tweedie - Critical Perspectives on Accounting, 2024 - Elsevier
This paper acts as a counterweight to the recent swell of optimism among some accounting
scholars about how the performative potential of environmental accounting might be …

[HTML][HTML] Patriarchy, capitalism, and accounting: A herstory

C Gilbert, J Everett, SPCC Nova - Critical Perspectives on Accounting, 2024 - Elsevier
The emergence of double-entry bookkeeping has been traced back to roughly the same
period as the emergence of practices which are today broadly understood as capitalist. This …

Markets in absence of pricing and qualification mechanisms: past, present and future warnings

E Bracci, CE Fırtın, GK Weichselberger - Journal of Public Budgeting …, 2024 - emerald.com
Purpose This essay focuses on an argument that challenges the notion of market reform as
a desirable idea. It examines how market requirements, accounting practices, political …

Rethinking accounting, accountability, and accounting regulation: Concerns about the proposed Canadian sustainability standards board

DJ Cooper, J Everett, D Himick… - Accounting …, 2023 - Wiley Online Library
This paper expands on a letter recently submitted by a group of Canadian business
academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) …

A well-rounded life: the story of Eva West–pioneer accountant, philanthropist and environmentalist

AK Halabi - Accounting, Auditing & Accountability Journal, 2024 - emerald.com
Purpose This paper presents the biography of one of Australia's earliest female accountants,
Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the …

Imagining otherwise: Conceptualising sustainability in an era of extractivism through an agonistic feminist lens: A response to Gendron (2024)

D Senkl - Social and Environmental Accountability Journal, 2024 - Taylor & Francis
This article explores the tension between sustainability, accounting and governance from an
agonistic pluralist perspective adopting feminism as a methodology. Inspired by a …