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...

Purpose - To explore the proposition that corporate social responsibility reporting could be viewed as both as an outcome of and part of reputation risk management processes (we phrase this as being the reputation risk management thesis). Design/methodology/approach - The paper outlines how...

Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...