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Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach – The paper is a review of recent...
Persistent link: https://www.econbiz.de/10014641280
Persistent link: https://www.econbiz.de/10009567863
Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national cultures. Design/methodology/approach – The sample consisted of 600 large companies from 22 countries. Cultural measures were applied: a measure for secrecy, as proposed by...
Persistent link: https://www.econbiz.de/10014641282
Persistent link: https://www.econbiz.de/10004734400
Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has...
Persistent link: https://www.econbiz.de/10010814640
Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has...
Persistent link: https://www.econbiz.de/10014937329
Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach – The paper is a review of recent...
Persistent link: https://www.econbiz.de/10009319423
Persistent link: https://www.econbiz.de/10001496330
Persistent link: https://www.econbiz.de/10000855645