Sustainability Accounting, Management and Policy Journal: Volume 7 Issue 1

Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research

Giovanna Michelon, Silvia Pilonato, Federica Ricceri, Robin W Roberts

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and…

CSR disclosure in response to major airline accidents: a legitimacy-based exploration

Petros Vourvachis, Thérèse Woodward, David G. Woodward, Dennis M Patten

The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR…

SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms

Olivia Giles, Daniel Murphy

This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and…

An exploratory analysis of managerial perceptions of social and environmental reporting in China: Evidence from state-owned enterprises in Beijing

Na Zhao, Dennis M Patten

This paper aims to determine the perceptions of managers in China with respect to the pressures for, and the purposes of, social and environmental reporting (SER) in the Chinese…

Social impact measurement: why do stakeholders matter?

Ericka Costa, Caterina Pesci

This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this…

The illusion of CSR: drawing the line between core and supplementary CSR

Pablo Gomez-Carrasco, Encarna Guillamon-Saorin, Beatriz Garcia Osma

The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual…