Purpose Due to the increasing complexity in supply chains and networks, several key practices have been highlighted as beneficial for supply chain performance. However, it is less known whether adopting such practices affects the innovation performance of the focal firm. This study hypothesises...

Purpose This is a methodological proposal that describes the access to information as a starting point, and the importance of access to information as the backbone for the values of investment with the notion of culture as shared beliefs, supported by information to communicate and provide...

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding...

Purpose – To investigate, analyse and critique contemporary research in social and environmental accounting. Design/methodology/approach – An analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s. The study revisits two key prior...

Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique....

Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance. Design/methodology/approach – By engaging with organisations through field research, this...

Purpose – The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while...

Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context. Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental...

Purpose – Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this...