Purpose: This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach: This study used visual content analysis to identify disclosure trends and value...

Purpose: The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the possible motives for their use. Design/methodology/approach: The study used visual content analysis, based on...

Purpose The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards. Design/methodology/approach The authors’ critical reflections are informed by the literature and websites...

Purpose: This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach: This paper is based on reflections of academic staff members teaching accounting papers at two large...

Purpose: The coronavirus (COVID-19) pandemic has had profound economic effects, putting women entrepreneurs at considerable risk of losing income and sales growth as a result. This study aims to examine whether the COVID-19 pandemic is a blessing or a curse for women entrepreneurs in...

Purpose The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. Design/methodology/approach A CSR Disclosure Prominence...