Purpose – This paper aims to study the informational dynamics that take place between a firm and its stakeholders with respect to corporate environmental management. Design/methodology/approach – The analysis is based on a case study contrasting environmental information reported by the case...

Purpose: The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting. Design/methodology/approach: A...

Purpose: The purpose of this paper is two-fold. The first is to provide insight into the academic life, teaching and research activities of active participants in the sustainability accounting and management academic community in North America. The second is to provide readers with an overview...

Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...

The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome,...