“…The analysis reveals that literature has focused mainly on global‐wide studies for B/E organisational accountability rather than one country specifically. According to Figure 3, eight publications investigate organisations globally for their disclosure on B/E (Addison, Bull, & Milner‐Gulland, 2019; Adler, Mansi, & Pandey, 2018; Bhattacharya & Managi, 2013; Boiral, 2016; Boiral & Heras‐Saizarbitoria, 2017; Hassan, Roberts, & Atkins, 2020; Skouloudis, Malesios, & Dimitrakopoulos, 2019). This is followed by six U.K. specific studies (Freeman & Groom, 2013; Gaia & Jones, 2017, 2019; Weir, 2018, 2019).…”