Purpose – The purpose of this paper is to present strategic responses of leading Indian pesticide manufacturers to the voice of stakeholders and regulatory authorities regarding environment friendly products and processes. The study has made a unique attempt to analyze the product portfolio of...

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 – 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 also...

Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design/methodology/approach – The paper uses performance-matched...

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...

Purpose – This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it will use different intervention strategies in an attempt to induce the desired disclosure outcome....

Purpose – The objective of this paper is to examine chemical fertilizer use efficiency at the household level and provide an assessment of the causes of efficiency variation. Design/methodology/approach – A stochastic frontier production function approach is employed to estimate fertilizer...

Purpose – This paper aims to provide a stakeholder analysis of the environmental management strategies and a two-dimensional (economic and environmental) performance of an Australian energy company that seeks environmental excellence. Unlike the dominant largely positivistic studies which seek...

Purpose – The purpose of this paper is to show how CO2 equivalent emissions are closely linked with economic development, over time and also across countries. Design/methodology/approach – Emissions data from energy information administration were subjected to macro analysis, regressed upon...

Purpose – The purpose of this paper is to analyse the role of transfers as a means to overcome inefficiencies in the provision of impure public goods. The paper employs the example of international conditional transfers targeted to overcome suboptimal low climate protection efforts by...