The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Senior executives from a major organisation in Bangladesh are interviewed...

This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1]

This study examines the reaction of Australian firms, in terms of annual report disclosure, to five major social incidents. These incidents had significant implications for either the environment, or the safety of both employees and community members. The incidents reviewed are the Exxon Valdez...

Recent research of corporate reporting practices has suggested that corporate environmental reporting within Australia, and a number of other countries, is typically deficient and not of a standard to satisfy the information needs of various classes of report readers. This paper explores whether...

This study investigates the use of social compliance audits in the supply chain of multinational corporations (MNCs). Particularly, we explore the use of such audits in assessing and managing the working conditions of factory workers in the garment industry in a developing nation. Through a...

This paper investigates how social and environmental non-government organisations (NGOs) use the news media in an endeavour to create changes in the social performance and associated accountability of multinational buying companies' (MBCs') supply chains located in a developing country such as...

Across time, companies have increasingly made public commitments to sustainable development and to reducing their impacts on climate change. Management Remuneration Plans (MRPs) are a key mechanism to motivate managers to achieve corporate goals. We review the MRPs negotiated with key management...

This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media...

Purpose The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues. Design/methodology/approach The...