Sustainability performance reporting: A technocratic shadowing and silencing

Journeault, Marc; Levant, Yves; Picard, Claire-France

doi:10.1016/j.cpa.2019.102145

Cited by 38 publications

(27 citation statements)

References 69 publications

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“…External pressure, power, and legitimacy, and other sources of influence are also discussed in studies of stakeholder relations (Majoch et al, 2017). A review of the theory used in SR research shows that several theories can be used as alternatives in explaining SR, such as the ideology of numbers theory (Journeault et al, 2020), paradox theory (Hahn et al, 2018), source credibility theory (Hsueh, 2018), and the theory of diffusion (Byun & Kim, 2017). Using these various theories in SR research will provide a new perspective in observing the SR phenomenon.…”

Section: Distribution By Methodology and Research Methodsmentioning

confidence: 99%

“…Researchers continuously examine sustainability reporting to contribute to the development of SR. Nevertheless, almost all studies were carried out in the western and developed countries such as the USA, Canada, the UK, Australia, or New Zealand (Journeault et al, 2020;Safari & Areeb, 2020;Kaur & Lodhia, 2018;Crifo et al, 2019;Michelon et al, 2019). For this reason, in many European countries, a sustainability report is mandatory for many companies.…”

Section: Introductionmentioning

confidence: 99%

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Sustainability reporting: An overview of the recent development

Meutia

Yaacob

Kartasari

2021

Accounting and Financial Control

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This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.

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Section: Distribution By Methodology and Research Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustainability reporting: An overview of the recent development

Meutia

Yaacob

Kartasari

2021

Accounting and Financial Control

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“…Some authors consider (Crowther 2004) or criticize the so called "window-dressing" in reporting based on the GRI standards (Boiral 2013;Milne and Gray 2013). Journeault et al (2021) also contribute to the debate regarding GRI standards, which they accuse of having negative aspects, overshadowing and silencing alternative ontologies.…”

Section: Sustainability and Reporting Practices Under Criticismmentioning

confidence: 99%

Sustainable HRM Practices in Corporate Reporting

Hronová

Špaček

2021

Economies

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Shaped by the current turbulent era of macroeconomic forces, inclusive of the technological challenges of Industry 4.0, and ubiquitous uncertainties, the business environment and its stakeholders hold high expectations for sustainable organizational practices, including harmonized and comprehensible sustainability reporting. Increasingly, responsible behavior towards internal stakeholders comes from within organizations, valuing employees as a key asset and introducing sustainable human resource management (S-HRM) practices to motivate their workforce. Reporting on these S-HRM practices and sustainability is in the highest interests of managers and investors alike. Focusing on the involved parties, employees most particularly, the paper contributes to the stakeholder theory. The literature review, previous S-HRM studies’ interpretation and their critical assessment, the GRI standards’ comparative analysis, and Lawshe’s content validity approach have been applied as the methodological framework. With the purpose to extend the scientific literature on S-HRM and its reporting, the authors aim to close the gap between purely theoretical S-HRM treaties and more practically oriented studies on reporting. The findings on the key areas of S-HRM practices give rise to the S-HRM Practices Model, the main goal of this study. This comprehensible model may serve as a harmonized instrument for sustainable HRM reporting analysis and auditing for academia and practitioners alike.

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“…The most recent article in our SLR published in the Canadian setting was focused on social accounting (Journeault, Levant, and Picard, 2021). Journeault et al provide a theoretically and empirically grounded examination of the ideology and ontology underlying the Global Reporting Initiative (GRI) guidelines.…”

Section: Social Accountingmentioning

confidence: 99%

A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion*

Lento

Butt

Bujaki

et al. 2021

Accounting Perspectives

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This study uses a systematic literature review to explore academic research at the intersection of accounting and Indigenous peoples, focusing on the Canadian context. We systematically identified 15 English-language, peer-reviewed articles published in the review period of 1979-2019. We conducted detailed content and thematic analysis of the articles. Overall, we noted that research in this area is based upon archival documents or reviews of prior literature rather than qualitative or survey research methods. We found that much of the research has been driven by a small network of scholars, focusing primarily on themes of governmentality, imperialism, and accountability and control. In addition, research on Indigenous peoples and accounting in Canada has slowed over the past decade, which is inconsistent with global trends. Based on the systematic literature review, we offer specific, actionable recommendations to support inquiry and inclusion in the area of accounting and Indigenous peoples to move both research and society forward toward reconciliation. Our detailed recommendations aim to advance our understanding of the relationship between accounting and Indigenous peoples, foster an understanding of accountability issues relevant to Indigenous peoples in the Canadian accounting context, enhance support for Indigenous peoples studying business and accounting, and encourage Indigenous peoples to consider careers in accounting.

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Sustainability performance reporting: A technocratic shadowing and silencing

Cited by 38 publications

References 69 publications

Sustainability reporting: An overview of the recent development

Sustainability reporting: An overview of the recent development

Sustainable HRM Practices in Corporate Reporting

A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion*

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