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...

Purpose – Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework to interpret and tease out business...

Purpose – The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level. Design/methodology/approach...

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 – This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark. Design/methodology/approach – For the first purpose, desk...

Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long‐term discount rates is likely to lead to the rejection of biodiversity‐sensitive projects that are in the greater societal good....

Purpose – The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination of the quantity and location of biodiversity...

Purpose – This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset product to sell on the voluntary...

Purpose – The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the practice of biodiversity offsetting is to be considered and its effects examined....

Purpose – The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach – Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove...