Sustainability reporting (SR) is a valuable tool for firms to provide stakeholders with information about tSustainable Management Practices (SMP). This type of reporting is important for demonstrating the materiality of SMP, as well as for assessing the impact of SMP on total shareholder returns...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Complex constructs in management accounting are often hard to replicate if they rely on surveys or manual content analyses. Such constructs include, for example, the balanced scorecard (Kaplan & Norton, 1992), customer accounting (Roslender & Hart, 2010), corporate sustainability (Joshi & Li,...

Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework...

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...