Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...

Purpose: This study examines the methodological and method related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focused on collecting contextual data and visual cues, enriching communication quality, and building and maintaining...

Purpose: The competition between accounting (ASAPs) and non-accounting sustainability assurance providers (NASAPs) is examined along with the way this competition influences the institutionalisation of the evolving field of sustainability assurance.Design/methodology: An interpretivist research...

According to China’s green financial system (GFS) framework (2016), green investment is one of the key instruments to achieve sustainable development. This study intends to empirically evaluate the impact of China’s GFS framework on corporate green development. The study employed a...

According to China’s green finance policy 2016 (hereafter, green policy), investments in greener projects are one of the major tools for achieving sustainable development. A fundamental question is whether the green policy stimulate firms to undertake green investments, particularly those...

In 2006 the World Health Organization identified 57 countries with critical shortage of health workforce. A number of cross-country studies have explored the effect of the health workforce density on countries' health outcomes. However, little is known about the factors driving health workforce...