Purpose: The purpose of this research is to understand the mechanisms through which accounting on the Sustainable Development Goals (SDGs) contributes to transform corporations into political actors eager to influence activities that are usually the prerogative of the states....

Despite the general discourse of the accounting profession (ACCA, IFAC, ICAEW.), its engagement in sustainability has been scarce (Bebbington et al., 1994; Williams et al., 2010; Wilmshurst and Frost, 2001; Kuasirikun, 2005; Zvezdov, 2012). Therefore, we identified a “paradox of expertise” (Nelson and...

The ability of companies to turn an environmental constraint into a source of strategic opportunities is a controversial topic in published research. The article, which is based on a comparative study of the CO2 emission reduction strategies implemented by the cement and chemical industries,...

This report sets out to analyse the emergence and distinctive impact of corporate social responsibility and sustainable development (CSR/SD) functions and professionals within organizations. By evaluating the literature on this topic, it seeks to clarify how leveraging the already established...