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The ethical, social and environmental reporting‐performance portrayal gap
Adams, Carol A. - In: Accounting, Auditing & Accountability Journal 17 (2004) 5, pp. 731-757
The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting‐performance” portrayal gap is a key measure of the extent to...
Persistent link: https://www.econbiz.de/10014640997
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Engaging with organisations in pursuit of improved sustainability accounting and performance
Adams, Carol A.; Larrinaga‐González, Carlos - In: Accounting, Auditing & Accountability Journal 20 (2007) 3, pp. 333-355
Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...
Persistent link: https://www.econbiz.de/10014641103
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Making a difference : Sustainability reporting, accountability and organisational change
Adams, Carol A.; McNicholas, Patty - In: Accounting, Auditing & Accountability Journal 20 (2007) 3, pp. 382-402
Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...
Persistent link: https://www.econbiz.de/10014641105
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Conceptualising future change in corporate sustainability reporting
Adams, Carol A.; Whelan, Glen - In: Accounting, Auditing & Accountability Journal 22 (2009) 1, pp. 118-143
Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach – Drawing on the work of the Austrian...
Persistent link: https://www.econbiz.de/10014641187
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Conceptualising future change in corporate sustainability reporting
Adams, Carol A.; Whelan, Glen - In: Accounting, Auditing & Accountability Journal 22 (2009) January, pp. 118-143
Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach – Drawing on the work of the Austrian...
Persistent link: https://www.econbiz.de/10009318122
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Making a difference: Sustainability reporting, accountability and organisational change
Adams, Carol A.; McNicholas, Patty - In: Accounting, Auditing & Accountability Journal 20 (2007) April, pp. 382-402
Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...
Persistent link: https://www.econbiz.de/10009350749
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Engaging with organisations in pursuit of improved sustainability accounting and performance
Adams, Carol A.; Larrinaga-González, Carlos - In: Accounting, Auditing & Accountability Journal 20 (2007) April, pp. 333-355
Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...
Persistent link: https://www.econbiz.de/10009350761