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Purpose – This paper aims to discuss natural capital by offering some viewpoints on the economic rationality facilitated by the concept. The paper highlights the likely performativity of the concept and, ultimately, how this may impact us. Design/methodology/approach – This paper draws on...
Purpose – This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended of an integrated report, i.e. to communicate the “ability of an organisation to create and sustain value”....
Purpose – This paper aims to advance the literature by extending the empirical relation between a firm’s strategy and socially responsible value drivers (customer/employee relations) beyond firm performance to the impact on earnings persistence. Although existing research demonstrates that...
Purpose – The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to...
Purpose – The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International < IR > Framework and consider how it might develop and be used. In doing so, the paper discusses the implications of the...
Purpose – The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom Line performance relative to organization-specific norms for impacts on multiple capitals....
Purpose – This paper aims to increase awareness of work on accounting for natural capital at the national and international level that has been ongoing for many years and has recently culminated in the adoption of international statistical standards for environmental-economic accounting....
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