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...

The results of KPMG surveys of corporate social responsibility reveal that while, in 1993, 13% of the top 100 companies in 10 countries published a separate report about their environmental and social impacts, this figure almost tripled to 33% (for 16 countries) in the 2005 survey. At the same...

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as...

Part 1 Framing the issues -- 1 Curating environmental accounting knowledge -- 2 The foundations of environmental accounting -- 3 Theorising environmental accounting and reporting -- 4 Before research methods comes methodising: Implications for environmental accounting research -- 5 The...

The aim of this paper is to have a better understanding of the influence of both external and internal contexts on social and environmental disclosure made by organizations, focusing on the emergence of triple bottom line reporting in Spain. More specifically, this study is based in...