Social and environmental reporting in ...

Document type :
Compte-rendu et recension critique d'ouvrage
DOI :
10.1016/j.cpa.2014.10.002
Title :
Social and environmental reporting in Belgium: `Pour vivre heureux, vivons cachés'
Author(s) :
Bouten, Lies [Auteur] refId
Lille économie management - UMR 9221 [LEM]
IÉSEG School Of Management [Puteaux]
Everaert, Patricia [Auteur]
Faculty of Economics and Business Administration [Sofia] [FEBA]
Journal title :
Critical Perspectives on Accounting
Pages :
24--43
Publisher :
Elsevier
Publication date :
2015-12
ISSN :
1045-2354
English keyword(s) :
Accountability
Logics
Neo-institutional theory
Sustainability
HAL domain(s) :
Sciences de l'Homme et Société/Gestion et management
English abstract : [en]
This paper investigates how different social and environmental reporting (SER) practices arise in the context of the emerging sustainability logic. Based on interview evidence gathered in 14 Belgian listed companies with ...
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Language :
Anglais
Popular science :
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Source :
Harvested from HAL