Corporate environmental reports are increasingly viewed as products of the managerial framing of responsibility and stakeholders. This notion encouraged us to conduct a multiple case study on how stakeholders are framed in environmental reports. We show how interaction between companies and...

This paper highlights the need to take materiality into account when analysing the absence of social and/or environmental disclosures from organisational sustainability reports. It argues that materiality must be considered as a prerequisite when researchers seek to interpret lack of disclosures...

This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reports from Italian Cooperative Banks using different content analysis techniques to define stakeholder...

This paper sets out to understand how carbon accounting has been tackled in the social and environmental accounting (SEA) literature, in order then to investigate what the preoccupations and gaps in this literature might tell us about the SEA 'project' more generally. It finds that the SEA...