All companies admit in their codes of conduct that conflicts of interest (CIs) are a threat to their efficiency, integrity and reputation. Except for insider trading, definitions of CIs are strictly particular to each business and publicly expressed through their codes of ethics. I propose an...

Introduction -- Defining corporate environmental strategy -- Qualitative assessments of corporate environmental strategy -- The dimensions of corporate environmental strategy -- Environmental performance and eco-efficiency -- Environmental disclosure -- Environmental accounting -- Environmental...

Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of...

Purpose – Is the natural environment a stakeholder of the firm? And is there a business case for achieving sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental performance, and financial performance of...

This paper aims to produce an original model distilling a conceptual framework for sustainability reporting. Two levels of information reliability are described, derived mainly from accounting conceptual frameworks, and global reporting initiative (GRI) guidelines. We follow an inductive...