Purpose This paper is a review of KPMG’s true value methodology. It highlights how a positive for the methodology is its advance of a systemic perspective, with the challenge being its furthering of an agenda of corporate centricity, where money is the mediator for societal decisions....

Purpose – In this paper the authors aim to examine the dominance of machine and organism metaphors in organisational studies. They argue that these metaphors impede progress towards sustainable development because they perpetuate a story that dehumanises and de‐prioritises humans at the...

Purpose – This paper aims to explore the concept of sustainable development through the lens of two United Nations (UN) publications, Our Common Future (1987) and the 25-year update Resilient People: Resilient Planet (2012). The analysis attempts to highlight how sustainable development...

Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...

Develops a case for the enabling potential of environmental accounting (EA). Investigates three areas to support this case. The first concerns the manner in which EA actively and critically engages with practice in an attempt to change practice along lines that are more socially and...

Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...