Purpose The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These...

Purpose - The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis...

Purpose – The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to...

Purpose – The purpose of this paper is to trace the impact that the ecological approach has in international development programs in both the USA and Europe. It discusses the applications of sustainability by international donor agencies among bilateral and multi‐lateral organizations in...

Purpose – The purpose of this paper is to document the integration of sustainability into the accounting curriculum. Compared to many disciplines in the social and administrative sciences, the greening of the curriculum in accounting is a recent phenomenon. Nevertheless, there has been a...