If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach -The paper draws heavily on management research. In addition, an image restoration framework is introduced. Findings -The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice. Originality/value -This paper explores the link between reputation risk management and existing theorising in social accounting.

Purpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

There is wide recognition among those in the "non-mainstream" of the accounting research community that there are "things" about conventional accounting practice and its impacts which need to be changed. There are papers demonstrating why accounting/the world needs to change (see, e.g.

Although companies remain subject to calls for more transparency with respect to their various social and environmental impacts, their embracing of corporate social accountability to stakeholders has been lukewarm at best. More recently there have been calls (from companies and other entities) for non-governmental organisations (hereafter NGOs) to be accountable for their actions/impacts. Such calls suggest, by implication at least, that NGOs are not currently accountable. This paper explores these issues and, in particular, examines the implications arising from these calls for NGO accountability. The paper is deliberately exploratory and undertakes a degree of ground-clearing in this relatively underdeveloped area of the accounting literature. The core of the paper has three principal elements. First, the paper examines the nature of the NGO, paying particular attention to the notion of civil society (of which NGOs are a component). Second, the paper explores some of the realpolitik behind calls for NGO accountability, suggesting as a motive, the maintenance of corporate hegemony through the implicit accountability of the demos to capital. Third, the paper examines the contention that whilst it may be self evident that NGOs should be subject to accountability and/or aspire to be accountable organisations simple calls for NGO accountability are misguided. The paper concludes with an exploration of the elements that may comprise an ideal type of NGO accountability and the implications this may have for the accountability of all organisations.

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Purpose-The purpose of this paper is to document organizations' self-descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach-Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and cognitive institutions combine with organizational dynamics to influence SD reporting activity. Findings-For these particular organizations, choosing to engage in reporting appears not to be a rational choice. Rather reporting is initiated because it has come to be an accepted part of pursuing a differentiation strategy, it offers some contribution to existing business challenges, and organizations value the rewards it offers. This rationale constitutes a cognitive mechanism within institutional theory. Originality/value-The paper provides useful information on initiating sustainable development reporting based on organizations' self-descriptions.