Rankin, Michaela; Windsor, Carolyn; Wahyuni, Dina - In: Accounting, Auditing & Accountability Journal 24 (2011) October, pp. 1037-1070
Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation...
