Camouflaging of corporate (un)sustainability

Camouflaging of corporate (un)sustainability

The focus of this ebook: Camouflaging of corporate (un)sustainabilityā€¯ is clearly of great relevance for firms, stakeholders and policy makers as there is an expectation that accounting tools, such as sustainability reports, should be consistent with organizations' actions. Concerns with the current state of knowledge in the area of sustainability accounting and management have clearly emerged in the academic research community and most certainly need further encouragement. For contributions of this special issue we were primarily interested in papers that engage in this debate by critically examining policies and practices in sustainability reporting, social and environmental performance measurement systems, and the mechanisms organizations may and/or have put in place to manage and control their social and environmental impact. Overall, we believe the contributions we collected all together speak to these purposes and enhance our understanding of the camouflaging phenomenon.

An Exploratory Analysis of Managerial Perceptions of Social and EnvironmentalReporting in China: Evidence from State-Owned Enterprises in Beijing,Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research,CSR Disclosure in Response to Major Airline Accidents: A Legitimacy-Based Exploration,SLAPPed: The relationship between SLAPP suits and changed ESG reporting by firms,Social impact measurement: why do stakeholders matter?,The Illusion of CSR: Drawing the line between Core and Supplementary CSR

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