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: With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting. Design/methodology/approach: The paper...

Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this...

Purpose – Corporate‐community partnerships, the collaboration between business and community groups, have risen to prominence recently. This paper seeks to examine how internal organisational factors affect the agenda of corporate‐community partnerships. Design/methodology/approach – The...

Purpose This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon previous literature to highlight...

Purpose This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders. Design/methodology/approach Qualitative content analysis was applied to examine social and environmental disclosures...

Purpose This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions regulation and as a tool for accountability. It also investigates the influence of perceptions of the new tax on the...

Purpose – Corporate-community partnerships, the collaboration between business and community groups, have risen to prominence recently. This paper seeks to examine how internal organisational factors affect the agenda of corporate-community partnerships. Design/methodology/approach – The...