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This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder...
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Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach – An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the...
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