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...

Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap...

Corporate social responsibility has gone mainstream, and many companies have taken meaningful steps towards a more sustainable future. Yet global environmental indicators continue to worsen, and individual corporate efforts may be hitting the point of diminishing returns. Voluntary action by the...