Purpose: The complexity of the integration of non-financial benefits (NFB) in major infrastructure projects (MIP) engenders the formulation of networked knowledge between researchers and practitioners. The authors’ research question is as follows: To what extent does scientific knowledge...

Purpose – The article's main purpose is to investigate the relationship between organizational and professional commitment and accountants' construction of corporate social responsibility (CSR) competencies. Design/methodology/approach – A survey of accounting professionals in Canada (chief...

Purpose – This paper aims to analyze so-called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to...