Purpose - To explore the proposition that corporate social responsibility reporting could be viewed as both as an outcome of and part of reputation risk management processes (we phrase this as being the reputation risk management thesis). Design/methodology/approach - The paper outlines how...

This report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for emission allowances. The research involved a detailed survey of the financial statements of the largest greenhouse gas (GHG) emitters in the EU ETS (26 companies). This was...

Part 1 Framing the issues -- 1 Curating environmental accounting knowledge -- 2 The foundations of environmental accounting -- 3 Theorising environmental accounting and reporting -- 4 Before research methods comes methodising: Implications for environmental accounting research -- 5 The...

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as...