Sustainability Accounting, Management and Policy Journal: Volume 6 Issue 2

Developing the ecological balance sheet for agricultural sustainability

Sue Ogilvy

The purpose of this paper is to suggest a practical means of incorporating ecological capital into the framework of business entities. Investors and shareholders need to be…

Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian companies?

Mohammad Badrul Muttakin, Nava Subramaniam

This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm…

Corporate social responsibility, economic globalization and developing countries: A case study of the ready made garments industry in Bangladesh

Mohammed Ziaul Haque, Fara Azmat

This paper aims to examine the state of corporate social responsibility (CSR) in labour-intensive industries in developing countries in the context of economic globalization…

Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective

Fiona Ann Robertson, Martin Samy

This study seeks to investigate the likely adoption of integrated reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular, the…

Environmental, social and governance disclosures in Europe

Mark Anthony Camilleri

The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how…

Broadening out and opening up: an agonistic attitude toward progressive social accounting

Jesse Dillard, Judy Brown

The purpose of this paper is to review the current research program in agonistic dialogic accounting and to reflect on future possibilities for broadening out and opening up…

The local government accountants’ perspective on sustainability

Belinda Williams

This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential…