Purpose: The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which...

Purpose The purpose of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics used thus far in research performance evaluation. New metrics are needed to increase research impact on the challenges addressed by science. In...

Purpose This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the...

Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified,...

Purpose This study aims to examine the process through which sustainability is integrated into the organizational practices of accounting. Design/methodology/approach Action research, drawing on the lens of neo-institutional theory, is used to explore the integration process of sustainability in...