Purpose: The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific...

Cover; Half Title; Title; Copyright; Contents; List of Tables and Figures; List of Authors; 1. Make Sustainable Development Goals happen through Integrated Thinking: an introduction; 1.1. Introduction; 1.2. The discourse on sustainable development and the SDGs; 1.3. Achieving the SDGs through...

"This book explores the role of accounting and reporting practices in representing sustainability within organizations and examines how individuals engage with integrated reporting to make sustainability meaningful. It provides theoretical and empirical contributions to address the role of...

Purpose: This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting....