Sustainability Accounting and Reporting: An Ablative Reflexive Thematic Analysis of Climate Crisis, Conservative or Radical Reform Paradigms

Investigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information

The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced....

Ambiguous but tethered: An accounting basis for sustainability reporting

Sustainability reporting continues to become more widespread, despite ambiguities underlying the concept that may lead to varied interpretations and wider scope for “managing public perceptions” (e.g., Cho et al., 2010; Neu et al., 1998). An examination of the current form it takes using the GRI suggests a trade-off between principles and rules, with reduced emphasis on normative principles and...

Health, Climate Change and Sustainability: A systematic Review and Thematic Analysis of the Literature

BACKGROUND Evidence of climate change and its impact continues to be accumulated, and it is argued that the consequences of climate change are likely to result in an increased demand on health services. It has been claimed that climate change presents new challenges for health services and that strategies should be adopted to address these challenges. AIM The aim of this systematic review was...

The theory of planned behavior and managers’ sustainability reporting model

The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on sustainability reporting regarding to theory of planned behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS). Findings show that subjective norms which are deri...

Sustainability and National Accounting